Subtitle encoding describes how characters are represented in a text-based subtitle resource. The player must interpret those characters correctly as well as understand the subtitle format and timing. A mismatch can produce broken accents or unreadable symbols even when the subtitle language and programme timing have otherwise been selected correctly on the viewing device.

A practical example
A subtitle file containing accented names can display garbled characters if interpreted using the wrong character encoding. Selecting a supported correct encoding or obtaining a correctly encoded subtitle resource addresses the text issue without changing the programme's audio track.
A common misunderstanding
Do not mistake damaged text for a missing translation. Encoding, font support and actual subtitle language are separate issues, and changing timing will not repair incorrectly interpreted characters.
Related terms
Stable technical definition. Editorial approach