Talk:List of champions/Magic resistance/@comment-5756858-20150526023808/@comment-3003548-20150601234448

Value @ lv18 = ~53.4. = initial value + (1.25 per level)*(18 levels). This means initial value is ~53.4 - (1.25*18) = ~30.9. Value @ lv1 takes 1.25/lvl into acount, so ~30.9 + 1.25*1 = ~32.15. There's probably some rounding or truncating done on lv18 and/or lv1 values.