Um, why not take them out and measure??
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No color code? I have a PH 3 SE. It is something like 20 years old and absolutely wonderful. I have no plans on replacing it. Simplicity at it's finest. All you need is a selection of Takman 1% 1/4 watt metal film resistors. audiocollective.co.uk . Take off the bottom cover at the rear to the left of center you will see four soldering posts two for each channel. With no resistors on them the load is set to 47K.
OK, I have found the missing markings - it had almost completely rubbed off 2k0000 .5% so it looks like they are 2k ohm resistors, which is pretty weird as the manual calls for resistors that are under 10ohm? I have a hana sl and am shooting for 600-800 http://www.audioresearch.com/ContentsFiles/PH3%20manual.pdf
At this point all you need to do is remove the 2K resistors and solder in your resistor of choice. If you want to be precise google parallel resistor calculator and use 47K as resistor 1 and and say 700R for resistor 2 and it will calculate actual load.
ARC supplied different value resistors to cover common loads for LOMC cartridges.
I know I'm late to this discussion. But you never have to take resistors off and measure them--although you certainly can. I keep this posted on my wall so I can figure it out by sight (that's why the resistors have color bands.)