Source: Warhammer Fantasy: 5th Edition

Removing Casualties (Close Combat)
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Close combat casualties are removed in the same way as shooting casualties and you may wish to re-read that section at this point. Although casualties would, in reality, fall amongst the rank fighting, it is most convenient to. assume that rear rankers will step forward to fill any gaps. In most circumstances it is therefore practical to remove casualties straight from the rear ranks of a unit.

Models which fall casualty are not removed from the taletop immediately, but are placed behind their unit. This is important for two reasons. Firstly, when it comes to working out who has won the combat you need to know how many casualties have been caused, and this is much easier if the models are left behind their units. Secondly, models which are removed before they have a chance to attack may not do so, and any rear ranker stepping forward to replace them cannot attack that turn. This means that the first side to strike has a significant advantage, as any casualties inflicted will reduce the number of enemy left to fight back.

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