A device for parsing encapsulated multi-layer partitioned timed media data, the multi-layer partitioned timed media data comprising timed samples, each timed sample being encoded into a first layer and at least one second layer, at least one timed sample comprising at least one subsample, each subsample being encoded into the first layer or the at least one second layer, and the media data being encapsulated so as to include a first track comprising at least one subsample belonging to said first layer, obtained from at least one of the timed samples, and a second track comprising at least another subsample belonging to said second layer, obtained from the same one of the timed samples, and descriptive metadata comprising a first descriptor including a parameter which indicates, when set to 1, that the at least one obtained subsample belonging to said first layer is a complete frame and the descriptive metadata further comprising a second descriptor for signaling a dependency link between the at least another obtained subsample belonging to said second layer and the at least one subsample belonging to said first layer, said second descriptor referencing said first descriptor, the device comprising a microprocessor configured for carrying out the steps of obtaining the first and second descriptors of the encapsulated media data and of employing the received first and second descriptors to identify, for a desired subsample, the or each other subsample on which the desired subsample depends.