Clarification of VP casualty modifier

[Ironclad]

The table on page 77 of the manual showing casualty requirements for full VPs has a list of the eight powers under the heading of "Victor". My interpretation, supported by the example shown at the top of the next page, is that the casualty modifiers are in respect of the defeated power eg 88K is required when attacking France not the other way around. If so the heading should presumably read "Victory Against". Is this correct?

[Mus]

Agreed, clarification please.

Also, another unknown is if casualties inflicted during sieges (both holding a place and taking a place) count towards the total and if these totals are "split" between multiple parties in the case of a joint battle/siege, with each party receiving proportional credit, or "multiplied" with each party receiving credit for the total casualties inflicted on the enemy, regardless of their numerical contribution to the force involved in the battle/siege.

Thanks!