Matk + 2%.
If refine rate is 7 or higher, additional Matk + 3%.
If refine rate is 9 or higher, additional Matk + 4%.
If refine rate is 11 or higher, S.Matk + 3.
If grade of enchanted equipment is D or higher, Matk + 2%.
If grade of enchanted equipment is C or higher, additional Matk + 3%.
If grade of enchanted equipment is B or higher, additional Matk + 4%.
If grade of enchanted equipment is A or higher, S.Matk + 5.