This Technical Specification specifies encoding guidelines for portable multimedia CE products using ISO base media file format and its family (ISO/IEC 14496-12@ ISO/IEC 14496-14@ and ISO/IEC 14496-15) with AVC2 (ISO/IEC 14496-10 and ITU-T H.264) and AAC2 (ISO/IEC 13818-3 and ISO/IEC 14496-3). These guidelines may also be applicable to portable non-CE products. This Technical Specification is applicable to the creation of MP4 files with AVC and AAC which are intended for storage@ reproduction and display by portable CE products. It is applicable to both content generation software and hardware. These guidelines are intended to encourage global interoperability between portable CE products by recommending the use of specific parameters to allow efficient interworking of devices which may have limited resources so that the decoding of content encoded in accordance with these guidelines is assured. In addition@ the guidelines provide for simplified testing and verification of the interoperability of portable CE products.