Diablo 3 Paragon 2.0 has four categories which are Core, Offense, Defense and Utility. Every category has four stats for your choice. Paragon Points are allocated by Core -> Defense -> Offense -> Utility until you get paragon points 800. Your 801 points and above can be only used among the four Core stats like Strength, Dexterity, Intelligence and Vitality. For example, your first points can be only chosen from Core. The second can be only chosen from offense and so on.

Core: Strength, Dexterity, Intelligence, Vitality. One point can add five Strength or Vitality as you wish.

Offense: Attack Speed, Critical Hit Chance, Critical Hit Damage and Cooldown Reduction. Each choice can only have maximum 50 points. This means you can not give all your offense points to critical hit chance. And your Critical Hit Chance can only be added by 10% at most.
Attack Speed: Every point adds 0.2%
Critical Hit Chance: Every point adds 0.2%
Critical Hit Damage: Every point adds 1.0%
Cooldown reduction: Every point adds 0.2%

Defense: Life %, Armor, Dodge % and Resist All. Each choice can only have maximum 50 points.
Life: Every point adds 0.50%
Armor: Every point adds 0.50%
Dodge: Every point adds 0.20%
Resist All: Every point adds 5

Utility: Maximum Source, Magic Find, Movement Speed, Gold Pickup Radius. Each choice can only have maximum 50 points. You can get maximum 25% movement speed from Paragon Points. If the the movement speed bonus from the items still counts, then you can get maximum 50% movement speed.

Maximum Sprit: Every point adds 1
Magic Find: Every point adds 2.00%
Movement Speed: Every point adds 0.50%
Gold Pickup Radius: Every point adds 0.5%

Some stats adds according to the percent like Critical Hit Damage, Life and so on. Some stats adds fixed number like All resistance and core attributes. Apart from Core category, Offense, Defense and Utility all have 50 points cap. You need to get 800 points to fill the them all then. For more Reaper of Souls news, please visit Salediablo3 ROS Tag.