DIY: AES to S/PDIF adapter

The goal is to make a 'pig-tail' adapter to convert AES3 (110 ohm) to S/PDIF (75 ohm). It seems that both impedance and attenuation need to be corrected. This would require resistors. Currently, the two components work fine together with a cheap off-the-shelf XLR/RCA adapter - with no corrections. I'd like to make an adapter with corrections and with better quality parts .

Below is a link to a webpage with more info. I know how to solder. And that 's all. Unfortunately, I have no idea how to read a wiring schematic. Hopefully, somebody in the community can offer instructions as to what value resistors to put on which leg? I don't wish to use transformers. This is AES3 - not AES3id.

Thx for your help.

It appears that Figure #1 applies to my project. It would be appreciated if there could more specific guidance as to:

- How to interpret the numbers so that I can order the correct parts.
- How to interpret the schematic. Are there resistors between the two legs in addition to within the legs?


https://www.ranecommercial.com/legacy/pdf/ranenotes/Interfacing_AES3_&_SPDIF.pdf
 
Use the figures in parentheses for 18dB pad (AES3->S/PDIF).


Nothing to interpret, the numbers are the component values. Since they are resistors these are in ohms. R4 presumably is 56 ohms for either attentuation value, so it doesn't have parentheses.