Thanks for the reply.

I do not see the IF Statement on the corresponding webpage: https://www.flyingblue.com/en/programme/more-info/earn Example 2 which uses L = 80% and is incorrect as shown on their webpage. It should be (500x80%)+[(500×80%)x75%] = 400+(400x75%) = 400+300 = 700 Miles, but they show 775 Miles. That is what tricked me.

So with the IF Statement for Cabin bonus <= 100% it works out:

Miles = (Distance x Cabin bonus) + [(Distance x Cabin bonus) x Elite bonus]

BKK-KUL: (760 x 0.25) + [(760 x 0.25) x 1.0] = 190 + 190 = 380 Miles

KUL-SIN: (180 x 0.25) + [(180 x 0.25) x 1.0] = 45 + 45 = 90 Miles

And if Cabin bonus > 100% it is as in the three FB examples:

Miles = (Distance x Cabin bonus) + (Distance x Elite bonus)