Samsung UA40ES7 E-Manual page 760

AP L4 and AVCHD are not supported.
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For all Video codecs except MVC, VP8,
VP6:
– Below 1280 x 720: 60 frame max
– Above 1280 x 720: 30 frame max
– GMC 2 over is not supported.
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Supports only SVAF Top/Bottom and
Side by Side.
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Supports only BD MVC Spec.
Audio decoder