I think that your organization is certainly covered by some establishment-specific labor law or other. As far as I know, either calendar year or a period of 12 calendar months depending on the types of leave is the period for computation of the no. of leave. Lapsable leave like C.L would get lapsed with the close of the calendar year to which it pertains only. Then, why do you intend to split into two?
4th October 2018 From India, Salem