Accrual Carry Over in Absence Management

Hi All

Could you please help me achieve the below requirement on PTO_SIMPLE_CARRYOVER fast formiula to update the carry over forr the  Employees?

We are using the absence management system for our Romania Location. We have 25 days of maximum absence days per year.

1.If the employee's net entitlement balance on 31-dec-2014 is > 5, For instance, still if an employee has 10 days of leave balance on 31-dec-2014, only days will  be carried over to 2015

2.If the employee's net entitlment balance on 31-dec-2014  is < 5 .,for instance if an employee has 3 days of leave balancce on 31-decc-2014 only these 3 days will be carrried over to 2015.