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. 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.

The numbers under the RN labels are the resistor values. In the figures that show either AES3 or S/PDIF options, it looks like the S/PDIF values are the ones in parenthesis.
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I would try posting this question on the forum.  I think they would have a better understanding of the circuit and parts.
@steakster for figure 1 you need 4 resistors of 56, 82, 120, and 130 Ohms. I'm not sure what you mean by resistors that connect between legs. Get a breadboard and some extra wires to model the circuit if this is your first time.
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Are there resistors that connect between legs?
 Solder 56Ω resistor to AES/EBU connector between pin 1 and 3,
Solder 82Ω resistor to AES/EBU connector between pin 1 and 2,
Solder 120Ω resistor to S/PDIF (RCA) connector between center pin and outer lug,
Solder 130Ω resistor to between AES/EBU connector pin 2 and S/PDIF (RCA) connector center pin,
Solder a wire to AES/EBU connector pin 1 and S/PDIF (RCA) connector outer lug. 
Thank you for your help. Figure #1 has two solutions for converting AES3 to 75 ohm - one for AES3id, the other for S/PDIF. Different voltage corrections. My streamer has both AES3 and S/PDIF out. My DAC has only S/PDIF in (RCA).

I built the S/PDIF version. Using a 110 ohm digital cable from an AE3 source, the SQ with the newly built adapter (75 ohm conversion) is much more clean, transparent = crystal clear. Detail, layering and stage are improved. Now, a piano really sounds like a piano. First row - instead of mid-hall. With the simple XLR/RCA adapter (110 ohm pass-through), the tone is basically the same - but has a tube-like bloom. It is quite acceptable.

As a trial, this adapter was built with cheap parts. I plan on building another version using better quality parts in the near future.

AES3id calls for unbalanced 75 ohm connections, which make its hardware requirements the same as S/PDIF connections, though usually AES3id is implemented with BNC connections instead of RCA type connections. While the two formats (AES3 & AES3id) have different hardware transmission methods the data contained within the transmission is identical.