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Why "First Year AL Entitlement round up to integer"?

According to the Concise guide to the employment ordinance Hong Kong, Chapter 4,  if an employee has not been employed for 12 months in the common leave year, the employer should calculate his leave entitlement on a pro rata basis, and any fraction of a day resulting from the calculation should be counted as a full day's leave.
You can uncheck the First Year AL Entitlement round up to integer (for Calendar Year Entitlement) check box in Leave Module Setup to disable this behavior.

What is the effect when First Year AL Entitlement round up to integer (for Calendar Year Entitlement)  is turned on?

Assume 10 days per year (C – In Advance)

An Employee join the company at the middle of the year.

As at 2019/12/31 (End of First Leave Year)

For Eligible Entitlement

9 days Eligible Entitlement is calculated from

Days between 2019/03/06 to 2019/12/31 is 301          

10 days x 301 / 365 = 8.25 days

When First Years annual leave entitlement round up to integer is turned on, it become 9 days (The first year round up difference 0.75 day is added to the entitlement)

For Actual Entitlement

Actual Entitlement is accumulated day by day, each day 10/365 day.

So end of leave year it become 10 x 301 / 365 = 8.24657534, round to 2 decimal place become 8.25

As at 2020/01/01 (Start of Next Leave Year)

Please note that the Brought Forward of “Current Year (Actual)” included the value of the First Year Round Up Difference(i.e. 0.75 day). The 0.75 days is added after across the first leave year and included in BF.