Section 2 — Carryover and Forfeiture of Leave. Employees may carry over a maximum of five (5) unused vacation days into the following calendar year. Carried-over days must be consumed by 31 March of the following year; any remaining days will be forfeited without compensation. In exceptional circumstances, such as extended medical leave or business-critical project demands that prevented the employee from using their leave, the Head of HR may approve an extended carryover period of up to 30 June upon written request submitted before 31 January. Sick leave is not subject to carryover and resets on 1 January each year. Employees who are on continuous sick leave at the end of the year will have their sick-leave balance adjusted upon their return to work. Unpaid leave of absence may be granted at management discretion for periods not exceeding thirty (30) calendar days per year for personal reasons not covered by other leave categories.