Base stat is considered as the stats in white text. So for the gear the defense, magic defense, and dodge white text stat is applied to the character’s base stat for that stat. Any stat in blue is not considered base stat and is applied on top of the base stat.
There is no gear that gives main stats as base white text stat. The 25 main stat from the skill passives may count toward base stat making max base 450 (haven’t tested it though).
Are you sure Garnets don't count the base DEX stats (not substats) on your gear as well? I find it curious that, when looking at base DR, not only is the DR of the equipment itself included in the base, but also the DR I get from DEX as a base stat on the equipment piece is included.
Thanx for the feedback i have looked into different viable option i am currently using a HAB(+15) with health and mana recovery 6 on my wand. I just want evidence that what they are saying regarding the damage scaling of a unique weapon is better than a hardened weapon apart from the base sub stats you get with each weapon.
This. Your base Stat from Str/Dex/Con/etc is calculated by how many raw stat points invested into it. 425 is the max for a stat so that would be the highest % calculator, it seems the game also rounds up as well.
So if you have max Dex stat at 425 and use a Garnet  with 9% +12, it will give you an overall Dex increase of 50.25.
I know this is an old thread, but for 'normal' stats like DEX, STR, INT, etc. there is no mouseover tooltip that shows the base stat. How can we tell exactly how much a Garnet is affecting my DEX? Is it counting passives and equipment base stats/substats or is it only looking at the DEX I have added to my build manually? I'm asking because when comparing Garnets to Jades or Diamonds, the Garnets seem extremely underwhelming.
Although I am still on hiatus since the zuliepocalypse, I would like to see a set of IM unique equips that are character bound or account bound that can be used to boosting experience up to level 200 when leveling. I really like to grind the levels but I don't have the luxury of time playing this game by now. Since my hard earned zullies really took a hit, i am having a hard time upgrading my equips and stopped playing. If only there are IM equips for my characters to level why not give another try to play this game again.