ANNUAL ALLOCATION COS-HOW MANY MY EMPLOYER NEEDED TO REQUEST

Dear Senior Members only,
My employer has received an email as follows:
Your current allocation of Confirmation of Acceptance for Studies/Certificate(s) of Sponsorship (CAS/CoS) in Tier 2 (General) is due to expire on 05-April-2014. your Level 1 User can now make a request via the Sponsorship Management System (SMS) for your next year's allocation of CAS/CoS

Please advice me how many my employer need to request?
My employer situation is as follows:

Currently have 2 still to assign due to expire 05 April 2014.
2 existing employees are working on tier-2 Visa.
EXISTING EMPLOYEES= 1 employee need extension on Sep 2014 and the Second one on June 2015.
A new employee will apply Tier -2 general who will switch from Tier 4 to Tier 2 General on May 2014.

We are confused that whether we must need to request for 3 COS such as 2 for existing employees and 1 for the new employee .
or
We need to request for 2 COS such as 1 for extension of existing employee and one for the new employee(If we request for 2 COS then what happen to other existing employee who will need to extend on June 2015).
We will be very thankful to you if you help us in this regard.
Kind regards

please don't post the same question twice - this is a duplicate post, continue in the other one