If a unit is charged in the flank or rear by a unit of 5 or more enemy models then it loses any rank bonuses that it would otherwise have in hand-to-hand combat. Units ranked up in depth normally fight better because the troops in the rear ranks are able to physically support those in the front, lending their weight to the formation, but a unit which is charged in the flank or rear will lose this advantage. See the Close Combat section for details of combat results and how rank bonuses work.
If a unit is attacking an enemy in the flank or rear it gains the advantage of fighting a formation unprepared to fight in that direction. Consequently, the attackers receive extra combat bonuses as described in the Close Combat section.