You do not receive developers points for future use years, so there is nothing to borrow. They are a "one time" promotional set of points. Nor can they be banked, as you don't actually own them.
Developer points will have their own expiration date. They are not tied to your UY's end date. In many cases, you get far less than a year to use them or lose them.
Developer points as other have said cannot be banked or transferred, and they expire one year from date of issuance. In most cases the date of issuance is the date you agreed to purchase (not your closing date).
Developer points as other have said cannot be banked or transferred, and they expire one year from date of issuance. In most cases the date of issuance is the date you agreed to purchase (not your closing date).