Okay, so I’ve been encountering this quite frequently recently with a few files, with ass/ssa subtitles I’ve been getting good sync, but skipped lines, and with srt delayed/out of sync lines, generally at the beginning of the dialogue with mid-dialogue lines usually being more in sync but sometimes delayed. I’ve tested the same files on a Samsung TV and they worked just fine.
I’ve prepared two short and small test files that I’ve uploaded to mega https://mega.nz/#F!9zAzTLZJ!gt7BjyEr7zZsOPalilCBKg
These test files show the issues 100% of the time in my testing, they are about 10MB each, I’ve also included some TV Cam footage showing the bug and some images displaying each of the skipped/delayed lines captured from subtitle edit
Delayed subs from SRT
Skipped subs from ass/ssa