The Guidance in the spec note: 

In ratio measures, both the Denominator and Numerator populations flow separately from the same Initial Population. Therefore, the same exclusion criteria must be applied to both the Denominator and Numerator to prevent excluded cases from being considered. The Programmer here notes that the code section of the spec is no different from last year and indicates that the numerator is taken from the denominator.

The Measure Observation notes: 

There are two Measure Observations: Encounter Observation 2, associated with the numerator of the ratio: The total number of hyperglycemic days during the inpatient hospitalization that meet the numerator criteria and did not meet the numerator exclusion criteria. Days with a hyperglycemic event are defined as: - All days with a glucose level >300 mg/dL (except those occurring in the first 24-hour period after admission to the hospital (including the emergency department and observation)) OR - All days where a glucose was not measured, and it was immediately preceded by two contiguous, consecutive days where at least one glucose value during each of the two days was >=200 mg/dL. Encounter Observation 1, associated with the denominator of the ratio: The total number of eligible days of the inpatient hospitalization which match the initial population/denominator criteria and did not meet the denominator exclusion criteria. The length of stay for all eligible inpatient hospitalizations is truncated to <=10 days when the length exceeds 10 days. Do not count the last day if it was less than a 24-hour period as this is not considered a full day.

This indicates that numerator and denominator exclusions should be taken from each observation. The code does not show this:

Measure Observation 1 (Association: Denominator)
Sum (
  singleton from ( "Days with Hyperglycemic Events" EncounterWithEventDays
    where EncounterWithEventDays.encounter = QualifyingEncounter
    return Count(EncounterWithEventDays.eligibleEventDays)
)
)
 
Measure Observation 2 (Association: Numerator)
Sum (
  singleton from ( "Days with Hyperglycemic Events" EncounterWithEventDays
    where EncounterWithEventDays.encounter = QualifyingEncounter
    return Count(EncounterWithEventDays.eligibleEventDays EligibleEventDay
        where EligibleEventDay.hasHyperglycemicEvent