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+<page xmlns="http://projectmallard.org/1.0/"
+ type="guide"
+ id="percentage">
+
+ <info>
+ <link type="guide" xref="index#equation"/>
+ </info>
+
+ <title>Percentages</title>
+
+ <p>
+ Percentages are calculated using the % symbol.
+ </p>
+ <p>
+ When added or subtracted the percentage symbol resolves to one percent of the value being added or subtracted from.
+ The following equation calculates the price of a $140 item with 15% tax (140 + (15÷100)×140).
+ </p>
+ <example>
+ <p>
+ 140+15%
+ </p>
+ </example>
+ <p>
+ In all other cases the percentage symbol resolves to a fraction out of 100.
+ The following equation calculates one quarter of 80 apples ((25÷100)×80).
+ </p>
+ <example>
+ <p>
+ 25%×80
+ </p>
+ </example>
+</page>