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.
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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.
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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.