Mario Freitas Jan 27, 2017:

Gilmar, Tá certo! No creation of case!

Gilmar Fernandes Jan 26, 2017:

Mario, Porquê complicar, se podemos simplificar ???

My suggestion covers most EN speaking countries and that's the TARGET language of this translation correct ? No need to explain the nuances of Brazilian legislation here. The targeted reader in the US/Canada/UK/Australia, etc....wherever this is translation is going to doesn't need all that, besides, it's a balance sheet....where space is usually scarce. Have a good one, Atleticano....we'll see you at the Mineirão stadium next Wednesday....he..he..

Mario Freitas Jan 26, 2017:

@ Gilmar, The mechanisms known as "Banco de Horas" and "Banco de Férias" in Brazil are logs of the balances of days and hours the worker is entitled to payment for or obliged to compensate by working extra hours/days. The link you posted applies to the US legislation.
As I said, your explanation clarifies it. The balance of the vacation bank is simply converted to a monetary amount. I didn't say your suggestion is incorrect. I just meant instead of the "balance in the vacation bank", it should be the balance converted into currency or the amount equivalent to the balance, since in Brazil that balance is in days/hours, and it cannot be entered into the balance sheet as such.

Gilmar Fernandes Jan 26, 2017:

Mario, "I meant the "vacation bank" you mentioned in the suggested solution. This bank is in days or hours. Your explanation clarifies it." PLEASE SHOW ME where it says that ?
This is what the web site (1st. link in my answer) says:

As the employee works they accrue vacation pay into their Vacation Bank. At the end of every pay period an amount is deposited into the employees Vacation Bank on their pay day.

Mario Freitas Jan 26, 2017:

* Annual Sorry. Didn't see that.