ATK/DEF Rating of High-Level Equipment

I have always been a little confused about the AR/DR of Lv.100 equipment. Here's a compilation of information I found in the forums.

DEF Rating	Armors
23	Lv.80 Pioneer, Lv.92 Normal
25	Lv.100 Normal (e.g. La Ventisca)
26	Lv.84 Elite, Lv.100 Pioneer
27	Le Blanc, Lv.100 Schivarliere, Lv.100 Andre's Designs (e.g. Clara Mago)
28	Lv.92 Elite (e.g. Elite La Ventisca)
29	Le Noir, General Plate
30	Elite Le Blanc, Elite Schivarliere
32	Elite Le Noir, Elite General Plate

ATK Rating*	Weapons
24	Lv.80 Pioneer
25	Lv.92 Unique, Lv.100 Normal
26	Lv.84 Elite
28	Bracelet of Three Kings
29	Lv.100 Pioneer
30	Lv.92 Elite (Los Toldos), Lv.100 Elite (e.g. Bracelet of Ziz, Elite Pizarro)
32	Chess Series, Serpent Series, Golden Series, Fire Series, Lightning Series, Elite Bracelet of Ziz
34	Deprodine Series

Note (*): LOE bracelet is always 2 AR less than normal weapons.

Of course, the equipment can be further upgraded/enhanced to increase AR/DR.

Enhancement	+0	+1	+2	+3	+4	+5	+6	+7	+8	+9	+10
AR/DR	+0	+0	+0	+0	+0	+1	+2	+3	+4	+6	+9

References
Lv.84 Elite or Lv.100 Armors? ☼ Fire & Lightning Series Weapons ☼ [Guide] 32AR Weapon Recipes ☼ Los Toldos Recipes ☼ Power of the Glow