As will appear from paragraph 3 only a limited number of the above divisions are likely to oppose "Rankin" assault forces. At Appendix is set out the detailed evaluation of the German divisions in France and the Low countries except those unidentified divisions which cannot be classified, from which in the main it will be seen that:(a) the offensive divisions vary in quality and some are at present below strength. (b) the defensive divisions are well below the fighting value of first quality defensive divisions and many are at present below strength.