The present document provides implementation guidelines and conformance points for the use of audio-visual coding utilising MPEG-2 Systems in satellite@ cable and terrestrial broadcasting systems and in IP-based networks@ and for the use of video coding for adaptive bitrate delivery over IP-based networks. The present document covers Standard Definition Television (SDTV)@ High Definition Television (HDTV)@ Plano Stereoscopic 3DTV and Ultra High Definition Television (UHDTV). More specifically@ the present document covers the first and second phases of the DVB UHDTV specification@ as well as the DVB Next Generation Audio specification