Beyerdynamic A 2 Bedienungsanleitung Seite 16

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¹ Output impedance switch
Select the output impedance according to the impedance of the headphone you are using.
Recommended settings:
0 Ω = When connecting headphones with a low impedance such as 16 Ω or 32 Ω.
100 Ω = When connecting headphones with a middle or high impedance such as 80 Ω, 250 Ω or 600 Ω.
Note:
In both settings the headphone output on the A 2 is protected against short-circuit.
The amplification factors of the A 2 are calibrated in a way that in both settings the same volume is achieved
when connecting a headphone with an impedance of 32 Ω.
Gain switch
To adapt the gain to the connected player and the headphone.
0 dB = Base setting (factory default setting).
-4 dB = When connecting headphones with a high efficiency or a high-performance player.
+6 dB = When connecting headphones with a low efficiency or a quiet player.
A 2 – Operation
¹