| CPC H04N 19/70 (2014.11) [H04N 19/463 (2014.11)] | 4 Claims |

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1. An encoder comprising:
memory; and
circuitry coupled to the memory,
wherein in operation, the circuitry:
stores first information indicating a number of temporal sub-layers into a buffering period supplemental enhancement information (SEI) message; and
generates a bitstream including the buffering period SEI message and a picture timing SEI message, wherein
the picture timing SEI message includes a loop structure repeated the number of times indicated by the first information, and each of loops includes a parameter related to a timing to extract data from a coded picture buffer (CPB).
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