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Yes, you effective resistance can be higher than 100, although it is not displayed. But be careful not to get your resistances too high - if they are higher than 255, they get very low. if you use several items with high divine resistance bonus, check your resistances after you cast soul shield. If they become red, better change your equipement before the next fight. It's very unlikely that the roll-over happenes with other resistances (not that much items with high bonus)
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