If you're talking about digital level, ref is full-scale -- i.e. the highest. Anthing else will be termed in negative (as in "-3db" etc). Accordingly, the lowest scale on, say, 16 bit should be s/where around -96db. Sorry if I misunderstood yr question
For magnetic tape it is 0 VU referenced at 250nWb/m (nanowebers per meter) input For phono cartdrige output (mV) it is at some reference velocity in cm/s (the actual number escapes me) For speaker output (dBspl @ 1M) it is at 1mW/8ohms reference input I hope this helps.
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