    ﻿using System;
    using System.Collections.Generic;
    using System.Text;
    using System.Text.RegularExpressions;

    namespace Nikse.SubtitleEdit.Core.SubtitleFormats
    {
        public class AdobeEncore : SubtitleFormat
        {
            private static readonly Regex RegexTimeCodes = new Regex(@"^\d\d:\d\d:\d\d:\d\d \d\d:\d\d:\d\d:\d\d ", RegexOptions.Compiled);
            private int _maxMsDiv10;

            public override string Extension => ".txt";

            public override string Name => "Adobe Encore";

            public override bool IsMine(List<string> lines, string fileName)
            {
                var subtitle = new Subtitle();

                var sb = new StringBuilder();
                foreach (string line in lines)
                    sb.AppendLine(line);
                if (sb.ToString().Contains("#INPOINT OUTPOINT PATH"))
                    return false; // Pinnacle Impression

                LoadSubtitle(subtitle, lines, fileName);

                bool containsNewLine = false;
                foreach (Paragraph p in subtitle.Paragraphs)
                {
                    if (p.Text.Contains(Environment.NewLine))
                        containsNewLine = true;
                }
                if (sb.ToString().Contains("//") && !containsNewLine)
                    return false; // "DVD Subtitle System" format

                if (_maxMsDiv10 > 90 && !containsNewLine)
                    return false; // "DVD Subtitle System" format (frame rate should not go higher than 90...)

                return subtitle.Paragraphs.Count > _errorCount;
            }

            public override string ToText(Subtitle subtitle, string title)
            {
                var sb = new StringBuilder();
                foreach (Paragraph p in subtitle.Paragraphs)
                {
                    //00:03:15:22 00:03:23:10 This is line one.
                    //This is line two.
                    sb.AppendLine($"{EncodeTimeCode(p.StartTime)} {EncodeTimeCode(p.EndTime)} {HtmlUtil.RemoveHtmlTags(p.Text, true)}");
                }
                return sb.ToString();
            }

            private static string EncodeTimeCode(TimeCode time)
            {
                //00:03:15:22 (last is frame)
                return time.ToHHMMSSFF();
            }

            public override void LoadSubtitle(Subtitle subtitle, List<string> lines, string fileName)
            {
                //00:03:15:22 00:03:23:10 This is line one.
                //This is line two.
                Paragraph p = null;
                _maxMsDiv10 = 0;
                _errorCount = 0;
                subtitle.Paragraphs.Clear();
                foreach (string line in lines)
                {
                    Match match = RegexTimeCodes.Match(line);
                    if (match.Success)
                    {
                        try
                        {
                            string temp = line.Substring(0, match.Value.Length);
                            string start = temp.Substring(0, 11);
                            string end = temp.Substring(12, 11);

                            string[] startParts = start.Split(SplitCharColon, StringSplitOptions.RemoveEmptyEntries);
                            string[] endParts = end.Split(SplitCharColon, StringSplitOptions.RemoveEmptyEntries);
                            if (startParts.Length == 4 && endParts.Length == 4)
                            {
                                string text = line.Remove(0, RegexTimeCodes.Match(line).Length - 1).Trim();
                                p = new Paragraph(DecodeTimeCode(startParts), DecodeTimeCode(endParts), text);
                                subtitle.Paragraphs.Add(p);
                            }
                        }
                        catch
                        {
                            _errorCount += 10;
                        }
                    }
                    else if (string.IsNullOrWhiteSpace(line))
                    {
                        // skip these lines
                    }
                    else if (p != null)
                    {
                        if (string.IsNullOrEmpty(p.Text))
                            p.Text = line;
                        else
                            p.Text += Environment.NewLine + line;
                    }
                    else
                    {
                        _errorCount++;
                    }
                }

                subtitle.Renumber();
            }

            private TimeCode DecodeTimeCode(string[] parts)
            {
                //00:00:07:12
                string hour = parts[0];
                string minutes = parts[1];
                string seconds = parts[2];
                int frames = int.Parse(parts[3]);

                if (frames > _maxMsDiv10)
                    _maxMsDiv10 = frames;

                return new TimeCode(int.Parse(hour), int.Parse(minutes), int.Parse(seconds), FramesToMillisecondsMax999(frames));
            }

        }
    }

↑ V3095 The 'line' object was used before it was verified against null. Check lines: 85, 95.