AS ISO 12232:2019 PDF
The objective of this Standard is to specify the method for assigning and reporting ISO speed ratings, ISO speed latitude ratings, standard output sensitivity values, and recommended exposure index values, for digital still cameras. It is applicable to both monochrome and colour digital still cameras.
This document was designed to harmonize with earlier standards developed for film-based photography. For example, the equations were chosen so that using a particular EI on a DSC should result in approximately the same camera exposure settings, and resulting focal plane exposures, as would be obtained using the same EI on a photographic film camera. For example, the value of 10 as the constant in Formula (1) of this document is consistent with ISO 2721, so as to harmonize with this earlier ISO standard for photographic film cameras. ISO 2721 uses the term nominal exposure and assumes that the nominal exposure is an arithmetic mean exposure value, which usually corresponds to the mid-tone in photographs of average scenes.