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Percentage factor means that at THIS settings you can play your movie at ###% of the teoretical speed. 250% = 2.5 times faster etc..
By the way - I do not tink that you should multiply the percentage with "Mbits". The percentage, as mentioned, shows the speed and the "Mbits" show you the possible "flow of the information" from the file to you (or smth like that:S)
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