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 -% Enemy Resistance decreases enemy resistance, but only if < 100%. It only applies to any damage applied  by the user.
 
- When present on two weapons, the percentages of both are summed and applied to the enemy. [1] [2]
 
- It does not apply to damage applied by pets summoned by the user (including sentry traps), with the sole exception of Hydra.
 
- In data files this stat is called "passive pierce" (for example 
passive_fire_pierce).  
 
Decreasing enemy resistance can have a significant impact on damage, particularly after removing an immunity. For example, casting level 7 Lower Resist decreases Resist 100% to 90%, so the immunity is removed but only 10% damage is applied; -15% Enemy Resistance decreases it from 90% to 75% to increase damage from 10% to 25%, multiplying it by 2.5 (25/10); another -25% Enemy Resistance decreases it from 75% to 50% to increase damage from 25% to 50%, multiplying it by 2 (50/25) or 5 (50/10) overall.
  
The table below lists multipliers of damage (or effective life) as resistance decreases (or increases):
  
 
| Resistance
 |  
| Initial
 | 
Final
 |  
| 0%
 | 
25%
 | 
50%
 | 
75%
 | 
80%
 | 
85%
 | 
90%
 | 
95%
 |  
| 0%
 | 
1.00
 | 
1.33
 | 
2.00
 | 
4.00
 | 
5.00
 | 
6.67
 | 
10.00
 | 
20.00
 |  
| 25%
 | 
1.33
 | 
1.00
 | 
1.50
 | 
3.00
 | 
3.75
 | 
5.00
 | 
7.50
 | 
15.00
 |  
| 50%
 | 
2.00
 | 
1.50
 | 
1.00
 | 
2.00
 | 
2.50
 | 
3.33
 | 
5.00
 | 
10.00
 |  
| 75%
 | 
4.00
 | 
3.00
 | 
2.00
 | 
1.00
 | 
1.25
 | 
1.67
 | 
2.50
 | 
5.00
 |  
| 80%
 | 
5.00
 | 
3.75
 | 
2.50
 | 
1.25
 | 
1.00
 | 
1.33
 | 
2.00
 | 
4.00
 |  
| 85%
 | 
6.67
 | 
5.00
 | 
3.33
 | 
1.67
 | 
1.33
 | 
1.00
 | 
1.50
 | 
3.00
 |  
| 90%
 | 
10.00
 | 
7.50
 | 
5.00
 | 
2.50
 | 
2.00
 | 
1.50
 | 
1.00
 | 
2.00
 |  
| 95%
 | 
20.00
 | 
15.00
 | 
10.00
 | 
5.00
 | 
4.00
 | 
3.00
 | 
2.00
 | 
1.00
 |   
 
Of course it can result in Resist < 0% as well, decreasing it to the floor of -100%.
  
 
Reference
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