Articleship leave workings as per institute's rules

The following is a live example of one of my friends. Please go through it and give your views. find the excel file attached for better understanding. Leave Workings:

1. Period served
From	To	No. of days
23-Aug-10	27-Apr-11	247
Since both the date of commencement as well the date of termination of Articleship should be included, the actual number of days served is 248 days (247+1)

2. Leave availed details:
(i) Prerparation leave for IPCC Group 2 Examinations:
From	To	No. of days
5-Oct-10	25-Nov-10	51
Since both the first day as well the last day of the leave period should be included, the actual number of days in leave is 52 days (51+1)
(ii) Other leave:
Month	No. of Days
August	0
September	1
October	1
November	0
December	0
January	2
February	3
March	4
April	1
Total	12

Total leave	64

According to Regulation 59 of CA Regulations, 1988, appearance for the Examinations conducted by ICAI Should not be considered as leave including intervening holidays.
I have appeared for my IPCC Group 2 Exams from November 11, 2010 to November 21, 2010 i.e., 11 days
Hence the actual no. of days in leave is:			53

3. Calculations of compensatory leave to be granted:
Accordind to Regulation 60, CA Regulations, 1988, Compensatory leave should be granted when worked in excess of 35 hours in a week.
No. of working days during the period served:				184
Equivalent weeks:				26.28571429
No. of hours to be granted as compensatory leave for working in excess of 35 hours in a week:							210.2857
No. of weeks to be granted as compensatory leave for working in excess of 35 hours in a week:							6.008163
No. of days to be granted as compensatory leave for working in excess of 35 hours in a week:							42

During the entire period, I have worked on Saturdays twice (once on September 18, 2010 for Statutory Audit at RCC and the other time on April 9, 2011 for Bank Audit reports related work at our office)
Hence the number of days to be granted as compensatory leave is:						44

Number of Days to be shown as leave in Form 109:					9

Attached File : 666484 849233 leave workings.xlsx downloaded: 1496 times

I Cleared IPCC grp1 and started articles from june 1st .At first, I thought the max period of leave avalilable during one's articles-156 days is a fixed one.that is one can take any no of days at any time during the three years irrespective of period actually served by the article assistant,..until 156 days are completely exhausted. If, At the end of three yrs the total leave availed exceeds 156 days it is considered as excess leave.

But after seeing the excel leave calculator am really confused,.the eligible no of days available as on a date (say 15.10.15)is proporatinate to the period served upto that date(15.10.15). if i had served 96 days as on 15.10.15,then the eligible leave available as per icai is 96/6= 16 days

Plz help me whethr my understanding is correct ot not,..and am going to write ipcc grp 2 in nov 15,..am really confused about how many days of leave i can take for my xam preparation