I agree with Gord. My reading of various texts, papers, etc. indicate EV from the APEX context is indeed defined at ISO 100.
It HAS to have a film speed reference, just as saying f/5.6 @ 1/60 isn't the whole picture (ugh, bad pun). Any analog meter that gives you an f-# and shutter speed first had to have a film speed set on a dial, or is implied to be at a given ISO/ASA.
My Pentax analog spot meter (don't know what series) manual is adamant it's scale is not EV, but I must be making whatever correction is needed just fine - I have been treating it as EV (in the APEX context) for years ... & it works. Maybe they were covering their aperture because it isn't formally complaint with EV definition.
If you can find the ANSI paper on line or quotes from it (I'm running from memory), I think EV is extracted from the equation:
2^EV = (A^2)/T,
with A being f-# and T being shutter speed.
I can't recall any reference to film speed in close typographic proximity, but may have dragged the ISO 100 bit along contextually as I began to experiment with the equation (at that point in my thinking, no longer dwelling on the ISO question).
There is also an APEX (Additive Photographic EXposure?paper available on the web, and somewhere between that and the ANSI spec, there is a thorough discussion of combinations f-# & shutter speed, light level and film speed, and maybe one other way of analyzing exposure I can't remember.
Most people probably don't need to know all the details, but by the time someone so inclined grinds through the theory/math, it is well understood.
I even think EV with shutters marked in conventional (and anachronistic) shutter speeds. I look at f/5.6 and see AV (aperture value) = 6, I look at 1/125 and see TV (time value) = 7 (EV = AV+TV in APEX). I look at 1/100 sec and see TV = 6.64, about 1/3 stop slower than 1/125.
Both my Pentax analog spotmeter and GE PR-2 serve me results in EV, so it works for me.
All because someone gave me an Argus C-3 Matchmatic after I found the matching lightmeter and a Polaroid 95B in a store's junkbox and I was curious what the numbers were for.