According to the devs, shields apply only to the front and left; defense skill applies only to the front and right and only to melee (non-ranged) attacks; and armor applies to everything. Testing has shown that in general, units don't suffer much of a disadvantage vis-a-vis defense skill when attacked from the left or rear, because they tend to turn around just before the attack hits (unless they're moving).
-Simetrical
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