This article is from the MPEG FAQ, by Frank Gadegast phade@cs.tu-berlin.de with numerous contributions by others.
The concept of the Group of Pictures layer does not exist in MPEG-2.
It is an optional header useful only for establishing a SMPTE time code
or for indicating that certain B pictures at the beginning of an edited
sequence comprise a broken_link. This occurs when the current B
picture requires prediction from a forward reference frame (previous in
time to the current picture) has been removed from the bitstream by an
editing process. In MPEG-1, the Group of Pictures header is mandatory,
and must follow a sequence header.
 
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