You can see lists of item bonuses here: https://rathena.svn..../item_bonus.txt
For the effect above, uses:
bonus bMdef,5;
bonus2 bAddRace,10,10;
bonus2 bAddRace,0,5;
bonus2 bAddRace,1,5;
bonus2 bAddRace,2,5;
bonus2 bAddRace,3,5;
bonus2 bAddRace,4,5;
bonus2 bAddRace,5,5;
bonus2 bAddRace,6,5;
bonus2 bAddRace,7,5;
bonus2 bAddRace,8,5;
bonus2 bAddRace,9,5;
bonus2 bAddRace,11,5;
bonus2 bAddRace,10,getrefine()/5;
if (isequipped(4140) {
bonus2 bAddRace,10,5;
if (getrefine() >= 11) {
bonus2 bSubRace,0,100;
bonus2 bSubRace,1,100;
bonus2 bSubRace,2,100;
bonus2 bSubRace,3,100;
bonus2 bSubRace,4,100;
bonus2 bSubRace,5,100;
bonus2 bSubRace,6,100;
bonus2 bSubRace,7,100;
bonus2 bSubRace,8,100;
bonus2 bSubRace,9,100;
bonus2 bSubRace,11,100;
}
}