Annual earned leave eligibility of female employees on maternity leave under ESI Act

we are working under Factories Act 1948. I would like to know, while calculating the annual earned leave, whether we need to consider the leaves of female employees who are under maternity as per ESI Act? whether they are eligible for earned leave for those leave days ?

I would like you to please refer the following thread:-
https://www.citehr.com/213185-e-l-ca...ity-leave.html

Dear Sir,
Thanks for the reply. But again, in the thread, there are two opinions !!!
So pls support me.
Pne thread narrates that, it is only for calculating eligibility but need not consider those maternity days for calculating the leaves.
please revert.