To describe an absolute value, the reference point must be known. There are different reference points defined. dBV represents the level compared to 1 Volt RMS. 0dBV = 1V. There is no reference to impedance (V = Volt). dBu represents the level compared to 0,775 Volt RMS with an unloaded, open circuit, source (u = 'unloaded' or 'unterminated' -- a voltage that is not related to power by an impedance). dBm represents the power level compared to 1 mWatt. This is a level compared to 0,775 Volt RMS across a 600 Ohm load impedance (m = milli).