s information for subsets of the target access unit set. These subsets are referred to as scalable layers. A scalable layer represents a set of NAL units, inside the target access unit set, that consists of VCL NAL units with the same values of dependency_id quality_id, and temporal_id as specified later in this clause, and associated non-VCL NAL units. When present in the target access unit set, the following NAL units are associated non-VCL NAL units for a scalable layer: sequence parameter set, subset sequence parameter set, and picture parameter set NAL units that are referenced in the VCL NAL units of the scalable layer (via the syntax element pic_parameter_set_id), sequence parameter set extension NAL units that are associated with a sequence parameter set NAL unit referenced in the VCL NAL units of the scalable layer, filler data NAL units that are associated with the same values of dependency_id quality_id, and temporal_id as the VCL NAL units of the scalable layer, SEI NAL units containing SEI messages, with payloadType not equal to 24, 28, or 29, that apply to subsets of the bitstream that contain one or more VCL NAL units of the scalable layer, access unit delimiter, end of sequence, and end of stream NAL units that are present in access units that contain VCL NAL units of the scalable layer, when dependency id and quality id are both equal to 0 in the VCL NAL units of a scalable layer, coded slice of an auxiliary coded picture without partitioning NAL units that are present in access units that contain VCL NAL units of the scalable layer. A scalable layer A is directly dependent on a scalable layer B when any primary coded VCL NAL unit of the scalable layer A references data of any VCL NAL unit of the scalable layer B through inter prediction or inter-layer prediction as specified in the decoding process in clause G.8, with the following exception: A scalable layer A (identified by layer id[ a ]) is not directly dependent on a scalable layer B (identified by layer_id[ when dependency_id[ is equal to d