set of pictures picSubset that do not cover any macroblock inside the IROI. exact_sample_value_match_flag[ i ] equal to 1 indicates that the value of each decoded sample inside the IROI for decoding the picture set picSubset is identical to the value of the same decoded sample that would be obtained by decoding the picture set picIROISubset. 3. exact_sample_value_match_flag[; ] equal to 0 indicates that the value of any decoded sample inside the IROI for decoding the picture set picSubset may or may not be identical to the value of the same decoded sample that would be obtained by decoding the picture set picIROISubset. NOTE 10 - In the above specification, the decoding result for picIROISubset is the decoding result that would be obtained for the IROI by following the decoding process in clause G.8 but ignoring the constraint that the layer representations with quality_id equal to 0 of primary coded pictures must cover all macroblocks of the corresponding layer pictures. NOTE 11 - When isable_deblocking_filter_ide is equal to 1, 2, or 5 in all primary coded slices of the current scalable layer representation that have dependency_id equal to dependency_id[ exact_sample_value_match_flag should be equal to 1. Rec. ITU-T H.264 (01/2012) layer_conversion_flag| ] equal to 1 indicates that the representation of the current scalable layer can be converted into an alternative set of access units that conforms to one or more of the profiles specified in Annex A and gives exactly the same decoding result as the current scalable layer representation and that this conversion can be done without full reconstruction and re-encoding. layer_conversion_flag[ equal to 0 indicates that such a conversion of the current scalable layer representation may or may not be possible. layer_output_flag| equal to 1 indicates that the decoding result for the current scalable layer representation is intended for output. layer_output_flag[ equal to 0 indicates that the decoding result for the current scalable layer representation is not intended