Panasonic TX-32ES600E Ehelp page 193

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Supported Subtitles formats
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MicroDVD, SubRip, TMPlayer (.srt, .sub, .txt)
The video file and subtitles text file are inside the same folder, and the file
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names are the same except for the file extensions.
If there are more than one subtitles text files inside the same folder, they
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are displayed in the following order of priority: ".srt", ".sub", ".txt".
= Note =
Some files may not be played back even if they fulfil these conditions.
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Some subtitles or chapter functions may not be available.
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Do not use multi-byte characters or other special codes for file names.
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Connected devices may become unusable with this TV if the file or folder
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names are changed.
Supported formats are different in Media Player and media server.
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