A method of transmitting a broadcast signal, the method comprising: encoding video data to create a video elementary stream corresponding to an Advanced Video Coding, AVC, video elementary stream or a High Efficiency Video Coding, HEVC, video elementary stream, wherein the HEVC video elementary stream includes a temporal sub layer for supporting temporal scalability, wherein the temporal sub layer is identified by a temporal identifier; creating a transport stream, TS, packet, wherein the video elementary stream is included in the TS packet, wherein an adaptation field of the TS packet comprises Personal Video Recorder, PVR, assist information for executing a trick play, wherein the PVR assist information comprises tier number information and temporal identification flag indicating whether maximum temporal identification information is present in the PVR assist information, wherein the tier number information indicates a tier number having a specific value for pictures in the video elementary stream, wherein the tier number for pictures is equal to a value obtained by adding 1 to a value of the temporal identifier when the video elementary stream corresponds to the HEVC video elementary stream, wherein the PVR assist information further includes the maximum temporal identification information when the temporal identification flag is set to 1, the maximum temporal identification information indicates a maximum temporal identifier of the HEVC video elementary stream comprising the encoded video data for providing speeds of the trick play supported from the HEVC video elementary stream; and transmitting the created TS packet. encoding video data to create a video elementary stream corresponding to an Advanced Video Coding, AVC, video elementary stream or a High Efficiency Video Coding, HEVC, video elementary stream, wherein the HEVC video elementary stream includes a temporal sub layer for supporting temporal scalability, wherein the temporal sub layer is identified by a temporal identifier; creating a transport stream, TS, packet, wherein the video elementary stream is included in the TS packet, wherein an adaptation field of the TS packet comprises Personal Video Recorder, PVR, assist information for executing a trick play, wherein the PVR assist information comprises tier number information and temporal identification flag indicating whether maximum temporal identification information is present in the PVR assist information, wherein the tier number information indicates a tier number having a specific value for pictures in the video elementary stream, wherein the tier number for pictures is equal to a value obtained by adding 1 to a value of the temporal identifier when the video elementary stream corresponds to the HEVC video elementary stream, wherein the PVR assist information further includes the maximum temporal identification information when the temporal identification flag is set to 1, the maximum temporal identification information indicates a maximum temporal identifier of the HEVC video elementary stream comprising the encoded video data for providing speeds of the trick play supported from the HEVC video elementary stream; and transmitting the created TS packet.