A method for processing a plurality of Elementary Stream, ES, to output a three dimensional, 3D, video signal, the method comprising: receiving (S701) a digital broadcast signal including a multiple hierarchy descriptor which defines dependency among several dependent ESs constituting the 3D video signal; receiving a base ES and a first dependent ES; identifying (S702) at least one of a second dependent ES based on a first field included in the multiple hierarchy descriptor, wherein the first field identifies the second dependent ES which is to be accessed before decoding the received first dependent ES and is to be referred in order to decode the received first dependent ES; identifying (S703) signaling information of the second dependent ES, wherein the signaling information of the second dependent ES is identified based on a second field included in the descriptor, wherein the second field identifies whether the second dependent ES is received over the same channel as a transmission channel of the multiple hierarchy descriptor, and wherein the signaling information includes a transmission mode and a reception start time necessary for receiving the second dependent ES, when the second dependent ES is received over a channel different from the transmission channel of the multiple hierarchy descriptor; receiving the identified second dependent ES based on the identified signaling information; decoding (S704) the received base ES, the received second dependent ES and the received first dependent ES referring to the second dependent ES; and outputting (S705) a three dimensional, 3D, video signal by formatting the decoded base ES, the decoded first and second dependent ESs. receiving (S701) a digital broadcast signal including a multiple hierarchy descriptor which defines dependency among several dependent ESs constituting the 3D video signal; receiving a base ES and a first dependent ES; identifying (S702) at least one of a second dependent ES based on a first field included in the multiple hierarchy descriptor, wherein the first field identifies the second dependent ES which is to be accessed before decoding the received first dependent ES and is to be referred in order to decode the received first dependent ES; identifying (S703) signaling information of the second dependent ES, wherein the signaling information of the second dependent ES is identified based on a second field included in the descriptor, wherein the second field identifies whether the second dependent ES is received over the same channel as a transmission channel of the multiple hierarchy descriptor, and wherein the signaling information includes a transmission mode and a reception start time necessary for receiving the second dependent ES, when the second dependent ES is received over a channel different from the transmission channel of the multiple hierarchy descriptor; receiving the identified second dependent ES based on the identified signaling information; decoding (S704) the received base ES, the received second dependent ES and the received first dependent ES referring to the second dependent ES; and outputting (S705) a three dimensional, 3D, video signal by formatting the decoded base ES, the decoded first and second dependent ESs. <EOS>