Are weekly-offs included in study leave of exam?

As per ANNEXURE II of the training guide provided to us by ICAI leave calculation is as follows:- For 3.5 / 3 years of articleship:-

A. Total number of days served (365 X 3.5 or 3)

B. Less: Total Leave taken(other than weekly holidays)

C. Actual period served

D. Entitlement of leave (1/6 of the actual period served)

EXCESS LEAVE:- (B-D)

My firm gives weekly offs on saturday and sunday.So will these days be considered as leave taken during the period of study leave.

For eg:- If i am going on leave from 1st of jan .The period from 1st of jan to 30th of april contains around 34 saturday/sundays.So will these be considered as leave taken.