Flanking units without passively-defending equipments

[Cabido]

The manual describes the flanking penalty as the exposure of passively-defending equipment, as follows:

"The theory is that units like Artillery are deployed
in rear areas and generally are out of harm’s way.
Unfortunately, this isn’t always the case.
In units attacked from any two, or more,
non-adjacent hexes in the same Turn, passively-
defending equipment (such as Artillery) will
be forced to participate directly in combat."

Should I suppose from that that a unit with just infantry or tanks, i.e. without passively-defending equipment won't have any disadvantage in combat from being flanked?