There is no such thing as a common one.
The “master tapes” are made by the video facility, and they make sure that these master tapes are made to the specs of the TV station. It mostly depends on the delivery format. HD? Regular betacam? Dolby E? Digital delivery?
So, maybe you’ll have to deliver discrete files, but the video facility will encode them to Dolby E.
But that is the least of your worries. Levels and reference tones are the most important.
And these are different for each and every TV station.
Some examples:
www.ctvdigital.com/discovery/producersguide/SdSpecs.logo.doc
www.abc.net.au/tv/independent/doc/ABC_Delivery_Specs.pdf
http://www.bbc.co.uk/guidelines/dq/contents/television.shtml#HDSummary
http://download.www.arte.tv/permanent/u6/normes_pro/Consignes_ARTE_HD_janvier_2011.pdf
Ect …
So, in short, you can’t make any sort of “master” before you have recieved the delivery specs.
And in the end, it is still the video production company that makes the “final” master, because they have to line up their video (and according reference images) with your audio and create a master.