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Tax Effects of Temporary Differences That Give Rise to Significant Portions of Net Deferred Tax Assets (Detail) - USD ($) $ in Thousands | Sep. 30, 2015 | Dec. 31, 2014
--- | --- | ---
Deferred tax assets: |  |
Discounted unpaid losses and loss adjustment expenses | $ 8,739 | $ 7,492
Unearned premiums | 8,117 | 3,409
Alternative minimum tax credit carryover | 10,587 | 10,473
Net operating loss carryforward | 6,264 | 0
Partnership K1 basis differences | 245 | 145
Capital gain on derivative instruments | 6,483 | 4,786
Investment impairments | 2,709 | 379
Stock options | 2,578 | 2,048
Deferred acquisition costs | 149 | 187
Stat-to-GAAP reinsurance reserve | 1,364 | 1,424
Intercompany transfers | 1,738 | 1,919
Depreciation and amortization | 93 | (16)
Other | 4,115 | 3,050
Total deferred tax assets | 53,181 | 35,312
Deferred tax liabilities: |  |
PGAAP adjustment for American Reliable | 6,095 |
Intangible assets | 4,615 | 3,220
Unrealized gain on securities available-for-sale and investments in limited partnerships included in accumulated other comprehensive income | 4,827 | 10,263
Investment basis differences | 1,066 | 692
Depreciation and amortization | (93) | 16
Other | 769 | 871
Total deferred tax liabilities | 17,372 | 15,062
Total net deferred tax assets | $ 35,809 | $ 20,250

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