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CCS/MSP430F5419: The Error described in the manual and the Error actually calculated

Part Number: MSP430F5419

Tool/software: Code Composer Studio

The following figure is the Tx Error and RX Error described in the manual (MSP430F5419). Refer to Table 36-4

The figure below is the actual baud rate register configuration (where ACLK is the external crystal oscillator 32768Hz). The actual baud rate calculated according to this configuration is 9709 with an Error of 1.135%, which is quite different from the Error described in the manual.

My question is,

1) what is the relationship between the two errors (that is, the Error described in the manual and the Error actually calculated)?

2) how is the Error described in the manual calculated and why is it so large?

Thank you very mcuh.

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