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Formula
Fragment of a discussion from Talk:Mana Shield
rN Mana Shield gives 0.5 mana efficiency (why are you not at least Rank F?) while 300+ int adds a max of 0.85 efficiency.
So the resulting efficiency is 1.35.
The formula would be: Mana Depleted = x/1.35, where x is the damage taken. For Example, if you took 100 damage from an attack normally then your mana depleted would be 74.