If I understand this problem correctly, cannot HOLOFF, Dayoff and Blank be considered the same thing and give all of those say a value of 0. Then, consider all of the others (MIA, MIAOUT and UPTO) the same and give them a value of 1. It appears to me, that no matter how many days are worked or days were off, the answer will be the sum of the 1s. I can't see anything in the example to give me a different slant on it but it seems to be too simple to be correct.
Row 5 as I understand the rules should be 3 and not 2.
I created a lookup table in A19:B24 assigning the 1s and 0s for the different leaves, holidays and work days.
I created a separate table using VLOOKUP and directly referenced the example table using the following:
Then it was a matter of summing the 1s in each row: