---

hdmi-codec.c:

#define SPDIF_FORMATS	(SNDRV_PCM_FMTBIT_S16_LE | SNDRV_PCM_FMTBIT_S20_3LE |\
			 SNDRV_PCM_FMTBIT_S24_3LE | SNDRV_PCM_FMTBIT_S24_LE)

/*
 * This list is only for formats allowed on the I2S bus. So there is
 * some formats listed that are not supported by HDMI interface. For
 * instance allowing the 32-bit formats enables 24-precision with CPU
 * DAIs that do not support 24-bit formats. If the extra formats cause
 * problems, we should add the video side driver an option to disable
 * them.
 */
#define I2S_FORMATS	(SNDRV_PCM_FMTBIT_S16_LE | SNDRV_PCM_FMTBIT_S20_3LE |\
			 SNDRV_PCM_FMTBIT_S24_3LE | SNDRV_PCM_FMTBIT_S24_LE |\
			 SNDRV_PCM_FMTBIT_S32_LE | SNDRV_PCM_FMTBIT_IEC958_SUBFRAME_LE)

fsl_xcvr.c
static struct snd_soc_dai_driver fsl_xcvr_dai = {
	.ops = &fsl_xcvr_dai_ops,
	.playback = {
		.stream_name = "CPU-Playback",
		.channels_min = 1,
		.channels_max = 32,
		.rate_min = 32000,
		.rate_max = 1536000,
		.rates = SNDRV_PCM_RATE_KNOT,
		.formats = SNDRV_PCM_FMTBIT_IEC958_SUBFRAME_LE,
	},
	.capture = {
		.stream_name = "CPU-Capture",
		.channels_min = 1,
		.channels_max = 32,
		.rate_min = 32000,
		.rate_max = 1536000,
		.rates = SNDRV_PCM_RATE_KNOT,
		.formats = SNDRV_PCM_FMTBIT_IEC958_SUBFRAME_LE,
	},
};