AR/DR Calculation

What does AR and DR refers to?
AR refers to Attack Rating, DR refers to Defense Rating.

How do you calculate how much ar and dr a character/monster has?
(Character Level/4) + (Equipment level/4) = AR or DR
All values are rounded down (just remove any decimals you get when you divide the levels by 4. To calculate monster AR n DR, you can simply take the monster's level divided by 2 and round down the value if there's decimal place. The formula is the same for monster, just that monster equipment level = monster level whereas a character varies. This AR DR calculation doesn't work for boss and mini boss.

Below is a AR DR chart for easy reference.

AR minus DR Damage Bonus Accuracy Bonus
+12 200% 0%
+11 200% 0%
+10 175% 0%
+9 150% 0%
+8 125% 0%
+7 100% 0%
+6 75% 0%
+5 50% 0%
+4 25% 0%
+3 0% 0%
+2 0% 0%
+1 0% 0%
0 0% 0%
-1 0% 0%
-2 -10% -10%
-3 -20% -20%
-4 -30% -30%
-5 -40% -40%
-6 -50% -50%
-7 -60% -60%
-8 -70% -70%
-9 -80% -80%
-10 -90% -90%
-11 -100% -100%

How does AR and DR work?
(ar - dr - 3) * 25% = damage boost
For e.g if your target has 10 dr, you will need 14 ar to get a 25% damage boost on him. If you have a 20 ar, you will get 175% damageboost on him. Note the damage boost is capped at 200%.

What if i got negative values from the calculation?
For every value below -1, you get a 10% damage penalty and 10% accuracy reduction. For e.g a 11 ar against a 12 dr target (11 - 12 = -1), you get 0% damage penalty and accuracy. whereas 11 ar against 13 dr target (11 - 13 = -2), you get 10% damage penalty and 10% accuracy reduction. And for 11 against 14 dr target, you get 20% damage penalty and accuracy reduction.
Credits to OpelxFrost for his generous offer of his GE Data guide