IEC 60958-3 Ed. 4.0 b:2021

This part of IEC 60958 specifies the consumer application of the interface for the interconnection
of digital audio equipment defined in IEC 60958-1.

NOTE When used in a consumer digital processing environment, the interface is primarily intended to carry stereophonic programmes, with a resolution of up to 20 bits per sample, an extension to 24 bits per sample being possible.