Wing Spar Final Drill

I just realized that my link may have failed and added confusion. Sorry about that. Anyhow,Chapter 13/ 13-03 , step 1 states that all holes not match drilled from previous page are to be final drilled. My main question, Does this include the all #40 Nutplates holes too?
( please don?t pay attention to other comments and lines on the illustration).

Thanks again, jt

https://www.dropbox.com/s/8fn184sxin3bjf7/2019-07-25 09.09.40.png?dl=0

Yes. Step 2 is going to have you countersink all those holes and the pilot is likely to jam and break if you haven't already final drilled them, assuming it will even go in. Don't forget to de-burr the inside of the flanges; countersinking will de-burr the outside.

Wing spar

Thank you very much. I appreciate the answer and the ? why?. Much obliged
Jt