Command bonus in combats

[Donegal]

Pocus wrote in the combat thread :
"Command bonus:
Each point in offensive, defensive or assault from a leader gives a 5% bonus, substracting the value of the enemy leader, with a minimum of 0. eg if you have a leader with 3 in defensive and your element fire against an element commanded by a leader with 6, you don't have a penalty.
Command bonus is altered with the command penalty also."

Umm...I dont stand very well. I suppose if you are the attacker army and you leader have a 6 in offensive fire and the opposite army has a leader with 4 defensive fire you have a bonus of 6-4=2, right?
By the way, in case of offensive posture in both armies, who is the attacker?
Thanks

[Pocus]

1. yes, you have +2 net
2. both (sort of meeting engagement)