I load
extrenal subtitles in IDX/SUB format (the first subtitle should appear at 03:04) for a movie in MKV format (
sample). If I set the delay higher than -20 ms (e. g. -21 ms) the subtitles disappear at all.
MPC-HC 1.7.10.264 / EVR (CP) / XySubFilter 3.1.0.746 / Windows XP SP3 x86