For each day, subtract the scheduled hours from the time worked: 9h30 on an 8h schedule gives +1h30, and 7h gives -1h. The time bank is the sum of those balances plus the opening balance. Example: an opening balance of +2:00, one day of 9:30 on an 8:00 schedule (+1:30) and another of 7:15 (-0:45) give 2:00 + 1:30 - 0:45 = +2:45. The tool does this day by day and shows the running balance on each row.