| CPC H04N 19/46 (2014.11) [H04N 19/105 (2014.11); H04N 19/172 (2014.11); H04N 19/1883 (2014.11); H04N 19/423 (2014.11); H04N 19/44 (2014.11)] | 4 Claims |

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1. An encoder comprising:
circuitry; and
memory coupled to the circuitry, wherein
in operation, the circuitry:
encodes, for each of decoding units per temporal sub-layer, one or more hypothetical reference decoder (HRD) parameters into an HRD-related supplemental enhancement information (SEI) message, the one or more HRD parameters being one or more parameters for an HRD, the one or more parameters being related to a decoding unit, the HRD-related SEI message being an SEI message related to the HRD.
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