NCSoft does not publish the combat power formula. AION2 Index estimates it with its own per-stat coefficients, worked out by reverse-engineering the combat power changes it records and cross-checked against other community tools: on Daevanion nodes the estimate lands within a few percent of the real value.
Example: a Daevanion node with Attack Bonus +3 adds about 3 × 50 = 150. Divine attribute points count as 0.2% each of the stat they raise (Destruction → Attack Increase, Time → Combat Speed, Illusion → Cooldown Reduction, Justice → Perfect Chance, Wisdom → Strike Chance).