2.1.1282 Part 1 Section 20.1.7.5, xfrm (2D Transform for Grouped Objects)

a.   The standard states that the rot attribute specifies the clockwise rotation in 1/64000ths of a degree.

In Office and the schema, the rot attribute specifies the clockwise rotation in 1/60000ths of a degree.

b.   The standard does not describe role of the child bounding box as defined by elements chExt and chOff.

In Office, the child bounding box is the center for scaling, rotating and flipping. Additionally, if the child extents are nonzero, then a group scaling is applied equal to the ratio of the extents to the child extents.