No, the framerate is different. You can convert subtitles from a framerate to another using subtitle tools. I used Subadjust, and now Subtitles Translator. If the movie is at 23.976 frames per second (fps) and the subtitle at 29.97 fps, after few seconds they get delayed (movie reaches the frame number 47=2 seconds but the subtitle isn't here yet 2seconds=frame 60.
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