[SICSR-16513] UPR calculation is wrong if the booked premium amount is totally opposite per AccPeriod.
Product Line:	P&C
Component/s:	Accounting Orders
Affects Version/s:	SICS 4.9.3
Fix Version/s:	SICS 4.9.4 SICS 4.6 SSP17 TOA21
Customer:	Toa Reinsurance Company Limited Japan
External Issue ID:	IMPL-1993

Problem:
UPR calculation is wrong if the booked premium amount on two AccPeriods are same amount with opposite sign.

Solution:
Correct the calculation

Workaround:

Root Cause:

Extent of Impact:

Impact on Existing Data

Recovery Method for Existing Data Affected