Ambac Financial, the second-largest bond insurer in the world, on Tuesday reported a record $3.26bn loss and said it was seeing strong interest from a number of potential parties about capital infusions that would help the company secure its crucial triple-A credit rating.

Shares in New York-based Ambac, which was last week stripped of its triple-A rating by Fitch, surged on Tuesday on hopes it might be sold. By midday in New York, Ambac’s shares were 30 per cent higher at $8.10.