
In PvE boss fights, the player level is usually equal to or less than the boss level, and no spell penetration is in effect. Therefore, in this situation, it's safe to assume that the player's effective resistance is the same as the base resistance (from the character sheet).
Note that this formula renders level 83 bosses as having 15 magical resistance against level 80 player attacks. Unlike all other magical resistance in the game, this resistance from level difference cannot be overcome by spell penetration.
by http://www.wowwiki.com/Resistance
15 резиста крайне малая величина и срезистить 9.8 + 5.4 к ну никоим образом не может



