Articleship leave rules-help

Dear All,

Does saturdays and national holidays form part of leaves taken ??

If not, we should deduct the number of such holidays in that month and THEN deduct our leaves taken, is it ??

For eg.,

for the year 2013,

no of days = 365
no of saturdays = 48

leaves taken for that year = 60

so the net leaves taken will be = 60-48 = 12 days

is the above calc correct ??

out of total leaves, saturdays and national holidays and icai exams will be deducted.

is that it ??

PLS HELP

Thanks in advance