For example, the GPA table for Raffles Girls' School and Raffles Institution (Secondary) is as follows:  For example, the GPA table for Victoria School (Integrated Programme) is as follows:  However, the GPA table may differ from schools to schools and tracks. However, in other secondary schools like Hwa Chong Institution, St. Joseph’s Institution, School of Science and Technology, and Victoria School (Express), a similar grading system called the Mean Subject Grade (MSG) is used. The MSG table is as follows:  The MSG is calculated by adding the points together and dividing the sum by the number of subjects. For example, if a student scored an A1 for math, B4 for English, and C6 for Chemistry, his MSG would be formula_1 = formula_2. This will be rounded to two decimal places, giving a final MSG of 3.67      In addition, students offering Special Papers (offered for the last time in 2006) will be awarded either 1 (Distinction), 2 (Merit), or U (Unclassified). Grades 1 and 2 may only be awarded with a grade E and above in the main A level paper. Grade U will be awarded if a candidate fails to achieve at least a grade E in the main subject paper, and will not be reflected in the A level result certificate. For students offering H3 Subjects (introduced for the first time in 2006), they will be awarded either Distinction, Merit, Pass or Ungraded. Different JCs have different expectations and thus, the school reserves the discretion to moderate the marks when deemed necessary. For example, some JCs may regard 50% as the passing mark instead of 45% by others. Note: AO level grades at Junior College level follows the O level system above. All percentages with their corresponding grades shown here are just approximate guidelines because ultimately at the end of all major examinations (Primary School Leaving Examinations or PSLE in short, GCE N, O and A Levels) the Ministry of Education, Singapore, will moderate the results. Hence, an A grade for instance may no longer be at 70%. It could possibly be 68% or even 73% depending on the performance of the cohort. This is usually done to prevent grade inflation. In addition, some schools are also offering the International Baccalaureate diploma program. Note: Some polytechnics do not have grades such as AD with A being the highest grade such as Republic Polytechnic during 2007 to 2010.