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There are 2 types of attack-physical and magical attack.Physical attack is any damage that you do with your weapon or your body.Below I want to introduce the resistance of gem.

Elemental resistance
Besides elemental based attack,all classes and mobs in Iris Online can also have elemental resistance.Each character in 2Moons have certain % of resistance to each of the 5 elements.That resistance can vary from 0%-75% and it will decrease dmg taken from certain element exactly for as much % of resistance as you got.Mobs can also have element resistance,so you should choose your skills/equipment wisely when fighting them.

Physical/magical resistance
Beside elemental resistance,all chars/mobs in Iris Online Gold can also have physical resistance.It varies as well and it deacrease physical dmg taken by amount of % resistance you got.

As for magical resistance,it doesn't exist.There is no resistance from magical attacks,and that it what gives mage advantage when he use pure energy based skills(non-elemental).Those are the only skills that mage got and that no class/mob can defend from.When mage use energy skills his enemies will always receive full potential dmg of that skill.Problem is that current mage energy skills are very weak and noone use them.I hope that will change when new skills come out.