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Nowadays they are called "defensive vulnerability"(DV) and "offensive vulnerability" (OV). They represent the capacity of a land unit to defend from and whitstand combat damage. For both of them lower numbers are better numbers (and OV is always higher than DV).
Have a theory in my head about what they mean, but haven't really searched a lot about the topic, sorry. What's sure is that lower numbers mean you'll get fewer casualties for the battle. Oh,and that division uses OV when it's the attacker in that battle, while DV come into play when it's combat's defendant.
I've read the part of the manual that explains the combat mechanics, and makes sense, but using the concept of 'defensiveness' , in wich higher numbers are better.
If that's true here, than attacking is better than defending, since OV>DV; if it's not true, how does exchanging fire work?