Finesse

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Overview

Finesse is a ratings-based stat that will directly reduce the Resistance of monsters as well as their Block/Parry/Evade ratings. This stat will appear primarily on instance/raid/pvmp loot but there will be a few pieces available with Finesse from quests and crafting.
This new stat is a two sided weapon because monsters will have access to it also. Most landscape monsters won’t have much if any Finesse but expect high difficulty instance/raid Boss monsters to have quite a bit.
Note that you can now buy the skirmish personal stat finesse and slot it, even at low level.

Development History

Finesse rating was added with the Rise of Isengard expansion.
Many people don't understand finesse, the mouse over explanation in game is a bit confusing to say the least. But again in simple terms, it is the ability of your character to hit your opponent. It has to do with that opponents ability to avoid/block/parry your attacks, but again, basically the more finesse the better chance you have of hitting your target.
Finesse as of Update 19 seems to have a cap of 50% which you would need +36,834 to achieve. But......
From everything I have read online a Finesse rating of 15% to 20% is more then enough for any 3,6,or 12 man content, T1 or T2. Only thing I have read different would be for a tanky type class, they would want around 25% to be able to really hold Aggro.
* Source: (Guide) Stat Caps, and where they should be for running T1 and T2 Content (105 Level) Jan 8, 2017.

Display Finess

Display your Character Panel (Press C)
Find Finess in the right hand column, Offense section
Expand if necessary
Make certain that the "Show all Stats" box in the upper right of the Character Panel is checked!
Hover over it for a percentage.

See also:

Legendary Items

Traits

Skirmish training