Attribute Atk vs P. Damage vs M. Damage?

[Arcanjo]

P.Def Reduces physical damage!
M. Def reduces magical damage!

About "Attribute Atk" is it physical or magic?
In the armor appears "Water lv7 (Fire P.Def 120)", repair "P.DEF 120", but the magician also has attack attribute, so how does this work? would the elemental attribute be a kind of fixed (extra) damage on the magical and physical? and the defense to the element and reduces it in a fixed way?

I thought it was like this:

• P.Damage X generates damage of 100,000 + Elemental attribute attack
• M. Damage Y deals damage of 100,000 + Elemental Attribute attack
• P. Def X + Elemental Attribute Defense
• M. Def X + Elemental Attribute Defense

Porém na hora de calcular a defesa ele considera SOMENTE ("Elemental Attribute Defense" - "Elemental Attribute attack")

Enfim como funciona de fato a questão dos atributos?