Here's topic with a list of all enemies listed with their resistances on all difficulties (as it does change between them):
http://www.pso-world.com/forums/show...ghlight=resist
Each number in the sections for their resistances are equivalent to an amount that they resist said element by, so something with a 20 means they resist that by 20%, meaning attacks of that type will only deal 80% of their potential damage. 100 means completely immune, and 0 means they have no resistance to that element (basically a "weakness").
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