Basically if the manufacturing tolerances are plus or minus 5% they'll target a 5% over-read so that the tolerance is 0 to 10% over, thus ensuring no unit under-read. The majority will therefore be a few percent over whilst a few will be bang on and a few will vastly over-read.
There's no consistency within manufacturers either. My boss' A6 is only about 3-4% over whilst my A3 is a whopping 10% over, reading 100 at 91 actual and 140 at 127 actual.