toawlog: combat report details

[fulcrum28]

I was inspecting toawlog file to learn how the engine actually determine results in combat.
For example:
Chance of penetration on BA-64 Armored Car [1 @ 72 degrees -> 1] by Rfl Sqd + le.MG42(2) PzF 60 [8] is 100%.

does someone know how the angles (1@72 degrees ->1) for each tank are determined? does it depend of the attack side of the counters? is there any thread related to the explanation of toawlog?

thanks.