Source: Warhammer Fantasy: 7th Edition

Enemy Units at Half Strength
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You also score VPs equal to half the unit's points value (round up) for each enemy unit reduced to half its original starting number of models or less. Models that fight on their own and not in units (such as characters, chariots and monsters) are worth half their points value in VPs if reduced to half their starting number of Wounds or less. Do not count this if VPs have already been scored for the unit being destroyed.

For example, a unit costing 325 points is worth 163 VPs if reduced to half strength. Also, a character costing 133 points and starting the game with 2 Wounds on its profile is worth 67 VPs if it has suffered a wound at the end of the game.

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