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Conversion is the process of changing one format is to another. Usually this means a software conversion like from MOV to MP4, but can also be a hardware conversion like from HDMI to composite with separated chroma and luminance by cable.

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Hope this explanation is what you're looking for: When you transcode to an encoding such as H.264 (MPEG-4 part 10) you necessarily also resample the video, that's part of H.264 compression technique …
answered May 22 '15 by avnr