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Playlist in M3U is ordinary text document which has encoding in UTF-8. It can be edit by application Notepad from accessories Windows. Any M3U file starts with #EXTM3U text identifier in the first line. The first line of the pair always starts form #EXTINF: text identifier. The second line of the pair containes only uri (link) of content.

Consider this example:

 #EXTM3U

#EXTINF:0 tvg-name="BBC" audio-track="eng" tvg-logo="http://mylogos.domain/BBC.png", BBC World
http://server.name/stream/to/video2
#EXTINF:0 tvg-name="CNN" audio-track="rus", CNN International
http://server.name/stream/to/video2
#EXTINF:0, Arirang
http://server.name/stream/to/video3

 As you can see from this example the M3U file represents the set of pairs of lines which descripes the source of signal (link) and parameters. In this example there are 3 channels: BBC World, CNN International and Arirang.

The first line starts with #EXTINF: (duration) (attributes), (channel title). Required params are: duration and channel title. In case of live TV links the duaration always has to be 0 or -1.

Attributes are not requred params, this is the list of supported attributes:

tvg-shift - TV guide time shifting
tvg-name - TV guide progamm identifier
tvg-logo -  channel's logo (url)
audio-track - Audio track definition of this channel, if it's supported by stream. Write language codes in ISO 639-2 standard, you may use several codes separated by comma (e.g.: "eng, rus, deu"). The first item in the list will be defined as default.
aspect-ratio - defines aspec ratio (not available for webOS TVs). Available values: 16:9, 3:2, 4:3, 1,85:1, 2,39:1
The value of the attribute is specified in double quotes, e.g.: tvg-shift="+1".