Source: Warhammer Fantasy: 8th Edition

Dead Or Fled
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Each enemy unit that has been destroyed or has fled the table is worth a number of victory points equal to the number of points it cost to include the unit in the army.

For example: A unit that cost your opponent 351 points to field would be worth 351 victory points to you. This means you earn more points for destroying powerful units then you do for weaker ones.

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