NBR in Deferred Tax form

Summary:

How are "Opening balance - NBR" and "Net benefit of Regions" calculated in TRCS deferred tax form?

Content (please ensure you mask any confidential information):

For one of my clients, there is a requirement to understand how NBR works and whether it aligns with US-specific tax reporting requirements.
To support this, please help explain the calculation logic or formula used for calculating "Opening balance - NBR" and "Net benefit of Regions" in deferred tax webform.

Please refer to the attached example screenshot below and let me know if you need any other webform screenshots from regional provision to understand the calculation.