Wav files not recognized

I export some songs.
When I try to read them with my Sony PCM-D100, there is no way.
Some years ago, I exported with Cubase10, it worked.
But with Cubase11 and 12, it doesn’t work


Which format, sample rate and but depth exactly does Sony PCM-100 read/require, please? Which settings do you use while exporting your projects?

Thank you Martin.
Indeed I had to reduce the deph to 16 bit ( or to increase the sample rate ), and this way it works!

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