It is the same, only the magic user uses Magic Projection instead of attack. The defender can get rather large penalties based on what is happening. For instance if you use a fireball on a group of soldiers, none of them are going to be able to block it(since most normal people can't block spells because they don't have ki training) even though that is what most of them want to use. So they are forced to dodge at a penalty listed in the combat modules section. If they also are not fast enough to passively move out of the area of the fireball, then they also take an additional -80 penalty. For most soldiers this will bottom them out to 0 on their final defense value.
So if the results under cold for the ice attack indicate the target takes 10% damage, than the target takes 10% of the spell's damage.