For SPS with profile_idc=138, the following syntax are missing: chroma_format_idc, bit_depth_luma_minus8,bit_depth_chroma_minus8, lossless_qpprime_y_zero_flag, and seq_scaling_matrix_present_flag.
This is not consistent with N13916:"Text of ISO/IEC FDIS 14496-10:201X".

For subSPS: it should not include seq_parameter_set_3davc_extension().
The below is an example of decoding tracefile for profile_idc=138 case.

Annex B NALU w/ long startcode, len 47, forbidden_bit 0, nal_reference_idc 3, nal_unit_type 15

@245 SPS: profile_idc 10001010 (138)
@253 SPS: constrained_set0_flag 0 ( 0)
@254 SPS: constrained_set1_flag 0 ( 0)
@255 SPS: constrained_set2_flag 0 ( 0)
@256 SPS: constrained_set3_flag 0 ( 0)
@257 SPS: constrained_set4_flag 0 ( 0)
@258 SPS: reserved_zero_3bits 000 ( 0)
@261 SPS: level_idc 00110011 ( 51)
@269 SPS: seq_parameter_set_id 010 ( 1)
@272 SPS: log2_max_frame_num_minus4 0001011 ( 10)
@279 SPS: pic_order_cnt_type 1 ( 0)
@280 SPS: log2_max_pic_order_cnt_lsb_minus4 0001011 ( 10)
@287 SPS: num_ref_frames 000010001 ( 16)
@296 SPS: gaps_in_frame_num_value_allowed_flag 0 ( 0)
@297 SPS: pic_width_in_mbs_minus1 000011110 ( 29)
@306 SPS: pic_height_in_map_units_minus1 000010001 ( 16)
@315 SPS: frame_mbs_only_flag 1 ( 1)
@316 SPS: direct_8x8_inference_flag 1 ( 1)
@317 SPS: frame_cropping_flag 0 ( 0)
@318 SPS: vui_parameters_present_flag 1 ( 1)
@319 VUI: aspect_ratio_info_present_flag 0 ( 0)
@320 VUI: overscan_info_present_flag 0 ( 0)
@321 VUI: video_signal_type_present_flag 0 ( 0)
@322 VUI: chroma_loc_info_present_flag 0 ( 0)
@323 VUI: timing_info_present_flag 0 ( 0)
@324 VUI: nal_hrd_parameters_present_flag 0 ( 0)
@325 VUI: vcl_hrd_parameters_present_flag 0 ( 0)
@326 VUI: pic_struct_present_flag 0 ( 0)
@327 VUI: bitstream_restriction_flag 0 ( 0)
@328 bit_equal_to_one 1 ( 1)
@329 num_views_minus1 010 ( 1)
@332 view_id 00110 ( 5)
@337 depth_view_present_flag 1 ( 1)
@338 texture_view_present_flag 1 ( 1)
@339 view_id 0001010 ( 9)
@346 depth_view_present_flag 1 ( 1)
@347 texture_view_present_flag 1 ( 1)
@348 num_anchor_refs_l0 010 ( 1)
@351 anchor_ref_l0 00110 ( 5)
@356 num_anchor_refs_l1 1 ( 0)
@357 num_non_anchor_refs_l0 010 ( 1)
@360 non_anchor_ref_l0 00110 ( 5)
@365 num_non_anchor_refs_l1 1 ( 0)
@366 num_level_values_signalled_minus1 1 ( 0)
@367 level_idc 00110011 ( 51)
@375 num_applicable_ops_minus1 1 ( 0)
@376 applicable_op_temporal_id 000 ( 0)
@379 applicable_op_num_target_views_minus1 1 ( 0)
@380 applicable_op_target_view_id 1 ( 0)
@381 applicable_op_depth_flag 0 ( 0)
@382 applicable_op_texture_flag 0 ( 0)
@383 applicable_op_num_texture_views_minus1 1 ( 0)
@384 applicable_op_num_depth_views 1 ( 0)
@385 3dvc_vui_parameters_present_flag 1 ( 1)
@386 vui_mvc_num_ops_minus1 1 ( 0)
@387 vui_mvc_temporal_id 000 ( 0)
@390 vui_mvc_num_target_output_views_minus1 1 ( 0)
@391 vui_mvc_view_id 1 ( 0)
@392 vui_mvc_timing_info_present_flag 1 ( 1)
@393 vui_mvc_num_units_in_tick 00000000000000000000001111101000 (1000)
@425 vui_mvc_time_scale 00000000000000001110101001100000 (60000)
@457 vui_mvc_fixed_frame_rate_flag 0 ( 0)
@458 vui_mvc_nal_hrd_parameters_present_flag 0 ( 0)
@459 vcl_hrd_parameters_present_flag 0 ( 0)
@460 vui_mvc_pic_struct_present_flag 0 ( 0)
@461 texture_vui_parameters_present_flag 0 ( 0)
@462 3dv_acquisition_info:2dv_acquisition_idx 01 ( 1)
@464 sps_3dv_extension:camera_order 00110 ( 5)
@469 sps_3dv_extension:camera_order 0001010 ( 9)
@476 sps_3dv_extension:disparity parameter precision 00110 ( 5)
@481 3dv_acquisition_info:depth_near_flag 1 ( 1)
@482 3dv_acquisition_info:depth_far_flag 1 ( 1)
@483 3dv_acquisition_info:element_equal 1 ( 1)
@484 3dv_acquisition_infO:matissa_len_minus1 11000 ( 24)
@489 3dv_acquisition_info:sign 0 ( 0)
@490 3dv_acquisition_info:exponent 0101010 ( 42)
@497 3dv_acquisition_info:mantissa 0001111000100000000000000 (3948544)
@522 3dv_acquisition_info:element_equal 1 ( 1)
@523 3dv_acquisition_infO:matissa_len_minus1 11000 ( 24)
@528 3dv_acquisition_info:sign 0 ( 0)
@529 3dv_acquisition_info:exponent 0110000 ( 48)
@536 3dv_acquisition_info:mantissa 1010000011111110000000000 (21101568)
@561 3dv_acquisition_info:disp_param_flag 1 ( 1)
@562 3dv_acquisition_info:scale parameter for disparity000000000000010011111111001 (-5116)
@589 3dv_acquisition_info:offset parameter for disparity 0000001101111 (-55)
@602 3dv_acquisition_info:scale parameter for disparity 1 ( 0)
@603 3dv_acquisition_info:offset parameter for disparity 1 ( 0)
@604 additional_extension3_flag 0 ( 0)