First subtitle in the list it's an external subtitle in a text file. Usually any TV with an internal media player should read and display this subtitle (if the subtitle have the exact same name as the video file).
All other subtitles are internal and defined by a TAG as the language the subtitle is. To create such a subtitle and put it inside the MKV container you must use a tool such as MKV Merge.
If you play this file through BSPlayer and you don't see the external subtitle but something else instead, drag and drop the subtitle file over BSPlayer. Sometimes (I don't know why) BSPlayer ignores the external file (even if it looks as loaded) and display an internal one.
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