Samsung UE40ES7000U E-Manual page 153

Digital Audio output (SPDIF) format.
N
The available Digital Audio output
(SPDIF) format may differ depending
on the input source
Audio
problems, when watching TV or video,
and when listening to digital audio
output using an external device such as
an AV receiver (0ms~250ms).
●
Dolby Digital Comp
This function minimizes signal disparity
Delay: Correct audio-video sync