" -> max " stat for items?

Hello all.
Speaking of game mechanics, has anyone figured out what the " -> MAX xx" part of item description does?
Say I have these boots: Def: 105 -> MAX: 214
My current boots have 106 def for a total of 558. When I equip these new boots, my def goes to 557.
My question is, where does the 214 step in?
Same thing for weapons.

Could it be the theoretical defense/attack when the item is upgraded to level 10?