LG PA70G - Manual (Page 27)

27 ENTERTAINMENT
Supported Audio Files
No Audio Codec Bit rate Sampling rate Remark
1 MP3 32 kbps - 320 kbps 32 kHz - 48 kHz
DTS Audio codec is Korea only.
2 AC3 32 kbps - 640 kbps 32 kHz, 44.1 kHz, 48 kHz
3 MPEG 32 kbps - 448 kbps 32 kHz ~ 48 kHz
4 AAC,HEAAC 24 kbps - 3844 kbps 8 kHz ~ 96 kHz
5 CDDA 1.44 kbps 44.1 kHz
6 LPCM 1.41 Mbps - 9.6 Mbps
Multi-channel : 44.1 kHz,
88.2 kHz / 48 kHz, 96 kHz
Stereo : 176.4 kHz, 192 kHz