This standard defines the mapping of digital audio data, ancillary data and metadata from the broadcast wave format (BWF) and from AES3 digital audio data into sound essence elements, which can be included in an MXF generic container. The data carried in wave audio essence elements can be uncompressed PCM audio data, compressed data or raw data as in BWF, AES3 or SMPTE ST 337 carried in a single AES3 stream. Labels for the identification of uncompressed audio samples within this mapping are provided by this standard. Labels for compressed audio types can be added to the Labels Register at SMPTE ST 2123.

In order to achieve interoperability within any given operational pattern, restrictions can be placed on the way in which this essence container can be implemented. The reader is advised to carefully study the appropriate operational pattern document before implementation.