The universal master is a conform of camera data, film scans, VFX, 2D-to-3D conversion shots, shot extensions, graphic elements, and camera original (or the highest quality files in the native camera aspect ratio). Once this sequence or timeline is created, it will be color timed, stereo corrections will be applied, and it will be mated with the audio mix.
This universal master sequence will then be duplicated to create each new version/format of the film as needed. This master sequence is unique because it contains every element in its highest quality form, before copies of the sequence are adjusted for delivery in the various aspect ratios.
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