Willie Jan,
No. That's the result of the very same pupillary magnification Dan was talking about.
The "classic", simplified formulae assume that the distance between the center of projection and the film at infinity is equal to the focal length.
That may be true for a simple (1 element) lens, but not for the lenses we are actually using.
So we need to use the true distance between film and center of projection, i.e between film and exit pupil of the lens. Depending on how asymmetrical a lens is (the Makro-Planar is only a bit), the fault produced by not doing so varies, and can be quite considerable.
You can see how asymmetrical a lens is by comparing the diameters of the exit and entry pupils: the pupillary magnification.
You can read about all that, by the way, on the page the first link i posted links to:
http://www.hasselbladhistorical.eu/HT/HTComp.aspx