From section [11.6.4.3 Mask Shape and Opacity](https://opensource.adobe.com/dc-acrobat-sdk-docs/pdfstandards/PDF32000_2008.pdf#G10.4848628) in the PDF specification:
- An image XObject may contain its own *soft-mask image* in the form of a subsidiary image XObject in the `SMask` entry of the image dictionary (see "Image Dictionaries"). This mask, if present, shall override any explicit or colour key mask specified by the image dictionary's `Mask` entry. Either form of mask in the image dictionary shall override the current soft mask in the graphics state.