Attack/Defense Bonus Question

[scout1]

Two questions .....

Attacking units get a 25% bonus if they haven't moved prior to the attack. Is the same bonus automatically applied to the defending unit since it hasn't moved by definition ?

As there are several plus ups for an attacking / defending unit during a battle, are these applied independently from a base value or are they sequentially applied ? For example, an attacking unit which hadn't previously moved gets a 25% benefit, is this against some base value which then gets thrown in the mix, or do any other factors tally up fist then the 25% bonus is applied to that ?

[Shellshock]

Attacking units get a 25% bonus if they haven't moved prior to the attack. Is the same bonus automatically applied to the defending unit since it hasn't moved by definition ?

It's defined as a prepared attack bonus so unmoved attackers only. If defending units got the bonus too, they'd just cancel each other out.

[Elessar2]

Defenders only get a bonus when an attacking unit blunders into one without having spotted it first, and the defender then gets an opportunity attack (if its readiness and ability to do damage is sufficiently high-noticed many times that a weaker unit won't do such a counterattack).