A rolling-forward balance calendar begins on the effective date of the leave event-specifically, the First Day of Leave-and ends 12 months after that date. This creates a worker- and event-specific entitlement window that moves forward from the beginning of the applicable leave rather than using fixed calendar-year dates.
Option C reverses the required chronology by placing the calculated date plus 12 months before the original effective date. Options B and D use fixed year boundaries and therefore create calendar-year periods, not rolling-forward periods. Option B also reverses the start and end sequence.
The Balance Calendar Start Date and Balance Calendar End Date calculated fields determine the period over which Workday calculates entitlement minus leave taken. For the requirement that each child generate a separate 180-day entitlement, the leave type should additionally capture the identifying event data, such as the child's birth date, and use Entitlement Per Event. Those settings distinguish multiple qualifying births, while the balance-calendar configuration establishes the 12-month window for each event.
Study Guide reference: Leave of Absence - Additional Information on the Balance Calendar .