Ambac Financial Group , Bank of America and Germany's central bank are among new entities claiming assets against Lehman Brothers after banks and investors worldwide took losses to the largest bankruptcy in U.S. history.

Claims administrator Epiq Systems added the new claims to its Web site on Friday after a deadline for posting demands relating to derivatives and other transactions passed this week.

Ambac Assurance, the bond insurance arm of Ambac Financial, has filed around $1.3 billion in claims relating to mortgage securitizations.

Bank of America and Merrill Lynch also posted claims against derivatives they held with Lehman of $2.86 billion and $2.5 billion respectively.

Counterparties to derivative contracts with Lehman are claiming on trades on which they are owed money, after offsetting their positions and accounting for collateral.

Germany's central bank (Bundesbank) also filed a claim for $10.4 billion based on loans it made to Lehman's German banking arm, which were not repaid.

The loans were backed by collateral consisting mainly of asset-backed securities, and the claim may be reduced by realizing the value of the collateral, the bank said.

Deutsche Bank also filed demands for around $1 billion, relating to claims it has acquired from HypoVereinsbank, part of UniCredit , and Salzgitter , Germany's second biggest steelmaker.

Lehman Brother's units in Europe and Japan have also filed a number of claims against the holding company. PricewaterhouseCoopers, Lehman's European administrators, have filed around $50 billion of a planned $150 billion in claims, according to a spokesperson.

(Reporting by Karen Brettell; Editing by Andrew Hay)

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