Witcher 3 ursine armor
Note that high elemental resistance won’t help in a fight against Elementa enemies (Wild Hunt are a good example of such).
![witcher 3 ursine armor witcher 3 ursine armor](https://vignette.wikia.nocookie.net/witcher/images/6/6e/Tw3_Bear_school_armor_set.jpg)
![witcher 3 ursine armor witcher 3 ursine armor](https://cdn.gamer-network.net/2016/usgamer/Witcher-3-Grandmaster-Ursine-Header-01.jpg)
![witcher 3 ursine armor witcher 3 ursine armor](https://i.ytimg.com/vi/0xVLIIk9CCU/maxresdefault.jpg)
If something hits you for 100 damage and you have 40 armor and 50% resistance against that kind of damage, you take (100 - 40) * 0.5 = 30 damage. Resistance is a percent reduction applied AFTER the armor rating, and only protecting against a particular type of damage, like piercing or slashing. Enemies don't dish out much damage, and you'll get substantial reductions without having to calculate their damage type to provide corresponding resistances: armor rating affects every damage type, be it bludgeoning, slashing, monster damage, etc. At the start of the game, it may be useful to keep your armor rating as high as possible. It's subtracted from the incoming damage: say, you're hit for 50 and have armor rating of 15, then you'll be damaged for 35.