Function TComDataCU::getBaseColCU() is called by TComPic::copyUpsampledMvField() to scale motion vectors from a base layer to an enhancement layer. It contains the following lines of code to translate base layer locations to the higher layer.

#if O0098_SCALED_REF_LAYER_ID
  Int leftStartL = baseColPic->getSlice(0)->getPPS()->getScaledRefLayerWindowForLayer(baseColPic->getSlice(0)->getVPS()->getRefLayerId(getSlice()->getLayerId(), refLayerIdc)).getWindowLeftOffset();
  Int topStartL  = baseColPic->getSlice(0)->getPPS()->getScaledRefLayerWindowForLayer(baseColPic->getSlice(0)->getVPS()->getRefLayerId(getSlice()->getLayerId(), refLayerIdc)).getWindowTopOffset();
....
#if REF_REGION_OFFSET
  const Window &windowRL = baseColPic->getSlice(0)->getPPS()->getRefLayerWindow(refLayerIdc);
  Int iBX = (((uiPelX - leftStartL)*g_posScalingFactor[refLayerIdc][0] + (1<<15)) >> 16) + windowRL.getWindowLeftOffset();
  Int iBY = (((uiPelY - topStartL )*g_posScalingFactor[refLayerIdc][1] + (1<<15)) >> 16) + windowRL.getWindowTopOffset();

The four window offsets in these calculations are always valued zero, even when nonzero offsets are signaled in the appropriate PPS.

This affects conformance bitstream RESPHASE_SAMSUNG_0. This bitstream appears to have been encoded with all the offsets set to zero, since the SHM currently decodes the bitstream without visible errors. Unfortunately, this is not compliant with the spec (H.8.1.4.2).