Minimize Losses

At the start of the battle put two tallies on this
card, X and Y. Set X equal to the number of
units in your army and set Y to zero. Increase Y
by 1 each time one of your units is destroyed. If
one of your units splits or merges change the
value of X accordingly. At the end of the game
divide Y by X. Divide that result by 0.25 and
round down. Multiply that result by 5, gain
that many victory points.