http://www.gamefaqs.com/boards/693331-dark-souls-ii/68745726
This post will cover the Vital Statistics of a Character in Dark Souls II.
Vigor:
Points of Vigor:-----------| <20 | >=20 <50 | >=50 |
HP Gained per Point:----| 30 | 20 | 5 |
VGR is the primary source of HP in your stats. Other stats raise HP, but VGR adds the most HP per point spent. Additionally, VGR increases your resistance to Petrification.
Endurance:
Points of Endurance:--------| <20 | >=20 |
Stamina gained per Point:--| 2 | 1 |
END increases slightly your physical defense. Additionally, END increases Poise along with ADP. According to the guide, the guide, increasing the lower of the two stats increases your poise by an equivalent amount (i.e.: 12 END 10 ADP -> 12 END 12 ADP = +2 POISE).
Vitality:
Points of Vitality:------------------| <29 | >=30 <49 | >=50 <70 | >=70 <98 | =98 |
Equip Load gained per Point:--| 1.5 | 1.0 | 0.5 | 0.5 per 2 | 0.5 |
VIT now increases equip load.
Attunement:
Points of Attunement:-|<10|10-12|13-15|16-19|20-24|25-29|30-39|40-49|50-59|60-74|75-99|
Total Spell Slots:-------|..0..|...1...|....2....|....3....|...4...|....5....|....6....|...7...|....8....|....9....|..10..|
ATT increases your Spell Slots. It also is the best way to increase your Casting Speed. Additionally, ATTunement slightly increases Curse Resistance and Agility. Finally, an unstated effect of ATTunement is that it increases the number of uses each spell has before being exhausted. This increase varies from spell to spell.
Strength:
Points of Strength:------| 1 | 10 | 20 | 30 | 40 | 50 | 60 | 70 | 80 | 90 | 99 |
Total Attack: Strength:-| 50 | 57 | 80 | 102 | 140 | 155 | 162 | 170 | 185 | 192 | 200 |
STR increases your Total Attack with strength weapons. Total Attack is multiplied by your weapon's scaling value. STR is primarily used to allow your character to wield stronger weapons. You can two-hand a weapon to double your strength value for the purposes of wielding weapons (i.e.: Longsword: 10 STR; you: 5 STR. 2-Hand the weapon to wield it effectively). Furthermore, STR increases Physical Defense.
Dexterity:
Points of Dexterity:------| 1 | 10 | 20 | 30 | 40 | 50 | 60 | 70 | 80 | 90 | 99 |
Total Attack: Dexterity:-| 50 | 57 | 80 | 102 | 140 | 155 | 162 | 170 | 185 | 192 | 200 |
DEX is much like STR. It increases Physical Defense as a secondary boost. However, where STR and DEX differ is that Dexterity adds to your Bleed BNS and Poison BNS (BNS stands for Bonus) stats, that is, it makes those effects stronger on weapons with Poison or Bleed added properties.
Adaptability:
Primary Increase: Agility
Secondary Increases: HP, Poison BNS, Poison RES, Bleed RES, Petrify RES, Curse RES.
Poise Increase with Endurance
ADP does a little to a lot. By increasing Agility, ADP reduces the time it takes to perform most actions such as drinking from your Estus Flask. Apparently, with max agility, the time it takes to drink from your Flask is reduced by almost half a second. Of note is the fact that ADP does not increase Parry Speed.
ADP and END have a synergistic effect on each other in that raising the lower of the two stats increases Poise by a point per stat point spent.
Intelligence:
Points of Intelligence:---| 1 | 10 | 20 | 30 | 40 | 50 | 60 | 70 | 80 | 90 | 99 |
Magic Bonus:-------------| 50 | 57 | 80 | 102 | 140 | 155 | 162 | 170 | 185 | 192 | 200 |
INT is the primary stat for Sorceries. Intelligence and Faith both contribute to your Fire Bonus stat. This is not like Poise with END and ADP; you can raise both stats and get the same bonus from each. INT also increases your Magic, Fire, and Dark RES stats. To raise Dark Bonus, you must raise both INT and FTH, much as you would have to to raise Poise with END and ADP. Finally, INT also increases Casting Speed slightly.
Faith:
Points of Faith:-------------| 1 | 10 | 20 | 30 | 40 | 50 | 60 | 70 | 80 | 90 | 99 |
Total Lightning Bonus:----| 50 | 57 | 80 | 102 | 140 | 155 | 162 | 170 | 185 | 192 | 200 |
FTH is the primary stat for increasing the power of Miracles and Lightning. ATT, INT, and FTH also increase the amount of castings you have access to for each spell, though this bonus varies from spell to spell. FTH provides Fire Bonus. FTH boosts Fire, Lightning, and Dark RES, as well as Bleed Bonus. Finally, both FTH and INT are required to raise Dark Bonus.
Those are the stats according to the guide. Some of this information may very well be horribly incorrect - after all, the game could well be patched immediately after release.