Hours and vacation balance
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This page in Moment shows banked hours and vacation balance statistics for each employee. You will also be able to see the balance for the company as a whole for each category.
From here, you will be able to transfer banked hours, vacation hours and more over to the next year, and/or set a starting balance. To do this, choose one, more or all employees and click the small cog in the top right of the column. This will show either "Set starting balance" or "Transfer time balance from yyyy to yyyy".
Time balances can also be edited manually by clicking on the opening balance for each employee in the list. This can also be done on an employee's resource page under the tab "Time balance" for a more detailed overview. See this article for more info.