Effect of attack/defense bonuses on rolls

Yesterday I had the good fortune of running into Techgump in a game, and asked him something that I had been wondering about for a while - how are racial bonuses factored into attack and defense rolls? It's something I've been trying to figure out since I started playing the game about half a year ago.
Thanks to Techgump, I found an old topic on odds and how the dice mechanic for Vortex Wars works, but unfortunately it doesn't go into how attack or defense bonuses are calculated in to this. I was wondering if anyone knew exactly how this worked?
I have a couple of theories as to how it might work, but would be much happier with a proven model someone else could provide. In addition, anyone who understands how losses for attackers in attrition are calculated, that information would also be useful.
Theory 1: Dice are integers, +% only adds integers (whole numbers). What this would mean is that, like with +% Spawn, +% Attack/Defense only adds when the total of the percentage of the roll results in at least one whole positive integer. What that means is if I have +5% attack, that bonus does nothing unless I roll a 20 or higher, in which case the roll is modified to 21 or higher. Interestingly, this would mean it would be impossible to roll a 20 with a +5% attack bonus, as every time you would have rolled a 20, it would be modified to 21, and as 19*5% does not give you a integer (.95). Part of what suggests this as a possibility is that spawn works similarly - +10% spawn only gives you an additional unit at multiples of 10, and presumably +5% spawn would do the same at multiples of 20.
Theory 2: Dice are integers, +% adds rounded fractions. This would mean that UNLIKE spawn, attack and defense bonus round up numbers greater than .5 to be whole adds. I suspect this is NOT the case, but don't have proof, so I wanted to suggest it as an option. This would mean that rolls between 10 and 29 result in a +1, and rolls between 30 and 48 (the maximum) result in a +2
Lastly, as I mentioned before, I was curious how the bonus from attacking would affect the losses to attackers in attrition mode - though I don't even know enough about how that works to even put forth a theory.
Any thoughts are appreciated, and thanks for you're time.
Thanks to Techgump, I found an old topic on odds and how the dice mechanic for Vortex Wars works, but unfortunately it doesn't go into how attack or defense bonuses are calculated in to this. I was wondering if anyone knew exactly how this worked?
I have a couple of theories as to how it might work, but would be much happier with a proven model someone else could provide. In addition, anyone who understands how losses for attackers in attrition are calculated, that information would also be useful.
Theory 1: Dice are integers, +% only adds integers (whole numbers). What this would mean is that, like with +% Spawn, +% Attack/Defense only adds when the total of the percentage of the roll results in at least one whole positive integer. What that means is if I have +5% attack, that bonus does nothing unless I roll a 20 or higher, in which case the roll is modified to 21 or higher. Interestingly, this would mean it would be impossible to roll a 20 with a +5% attack bonus, as every time you would have rolled a 20, it would be modified to 21, and as 19*5% does not give you a integer (.95). Part of what suggests this as a possibility is that spawn works similarly - +10% spawn only gives you an additional unit at multiples of 10, and presumably +5% spawn would do the same at multiples of 20.
Theory 2: Dice are integers, +% adds rounded fractions. This would mean that UNLIKE spawn, attack and defense bonus round up numbers greater than .5 to be whole adds. I suspect this is NOT the case, but don't have proof, so I wanted to suggest it as an option. This would mean that rolls between 10 and 29 result in a +1, and rolls between 30 and 48 (the maximum) result in a +2
Lastly, as I mentioned before, I was curious how the bonus from attacking would affect the losses to attackers in attrition mode - though I don't even know enough about how that works to even put forth a theory.
Any thoughts are appreciated, and thanks for you're time.