Calculating Gross Change in Unearned Premium Reserve

Gross Premium Earned = GWP +- Gross Change in Unearned Premium Reserve

As you know that the gross change in unearned premium reserve is required to calculate gross premuim earned while ceded change in unearned premium reserve makes ceded premium earned amount.  But it happens most of the times that companies directly report the net change in unearned premium reserve without disclosing it's bifurcation or breakout.  Therefore in order to calculate gross and ceded change, you need to follow the below steps:
1. Go to the Consolidated Balance Sheet of the company.
2. Go to Liabilities side and try to find out the unearned premium reserve amount of the current period.
3. If it's reported then see next the point no. 6 below.
4. But if you don't find directly reported unearned premium reserve amount on the face of the liabilities side of the balance sheet then look for the policy reserves amount sometimes with the label as insurance contract reserves, or insurance policy reserves, or insurance liabilities etc.
5. Copy the current period's amount given for the insurance reserves and search it in the same report. You will be able to find the breakout of this amount where you could see that unearned premium reserve would be it's one of the components of insurance reserves amount.
6. Take the difference of current unearned premium reserve amount from its opening amount which would also be given in the same table or below this table.
7. If the difference between the current Ans comparative is positive then subtract the amount from gross written premium but if the change is negative then add this change to the gross premium written amount.
7. The amount would be now Gross Premium Earned amount.