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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