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(Feedback from Christian Vogler:) Single-byte codes 0x20-0x7f map to the same Unicode code point, EXCEPT for: 0x2a -> U+00E1 0x5c -> U+00E9 0x5e -> U+00ED 0x5f -> U+00F3 0x60 -> U+00FA 0x7b -> U+00E7 0x7c -> U+00F7 0x7d -> U+00D1 0x7e -> U+00F1 0x7f -> U+2588 Two-byte special characters where the second byte maps as follows: 0x30 -> U+00AE 0x31 -> U+00B0 0x32 -> U+00BD 0x33 -> U+00BF 0x34 -> U+2122 0x35 -> U+00A2 0x36 -> U+00A3 0x37 -> U+266A 0x38 -> U+00E0 0x39 -> transparent space 0x3a -> U+00E8 0x3b -> U+00E2 0x3c -> U+00EA 0x3d -> U+00EE 0x3e -> U+00F4 0x3f -> U+00FB Transparent space probably needs some special considerations to render correctly. It is sometimes used when multiple characters on-screen talk simultaneously, in order to position the text for each character in the same line. The easiest way might be to use the transparent space as a cue break, and calculate the positioning for the next part in a new cue similar to to the recommendation for converting midrow PACs.
Added text to character code conversion section. https://dvcs.w3.org/hg/text-tracks/rev/18f9eef4be4c