As far as I know the boom is included in the sailarea when its height is 1.5 tiems it's width. Also the area of the whole mast is included in the sailarea. Under F16 rules only the part of the mast next to the sail is included.
All this leads to Texel measurements of A-cats sail which are 13,60 sq.tr. or less. I guess the difference between 13,94 and 13,60 is caused by these issues. This 13,6 sq.mtr. on a 8,8 mtr luff results in a rated mainsail area of 12,62 sq. mtr. = 97 % of the allowed max.
But all this doesn't really matter much as the max. A-cat sail and mast combo of 13,94 sq.mtr. and a luff length of 9 mtrs (0,15 mtr boom clearence near mast) results in 12,976 sq.mtr rated mainsail area which is 99,8 % of the max allowed under F16 rules. All other sails in the F16 measure in at 99 to 99,9 %
So any A-class mast-sail combo will measure in, just like we intended at the beginning. That is ofcourse when the mast height isn't limited to 8.5 mtr.
Wouter