Yes, it's in the US manual too. This player can't really do much *processing* of PCM signals with a sampling rate higher than 88.2 , so in this case it bypasses bass management.
There's actually a number of caveats related to high sample rates with this player (and probably others too) -- mostly listed on p 16 of the manual:
-- for Analog Output choice in the Audio menu, if you select Dolby Surround, 3D Sound or the Multichannel options the player will apply Dolby Surround/3DSound/Dolby PL II to all 2-channel sources EXCEPT FOR SACD and PCM signals with a sample rate >88.2 kHz (requires too much processing power). (For the multichannel output option, this is actually a good thing for SACD/DVD-A in my opinion -- I don't want DPLII applied automatically to stereo sources)
-- even if you select 96kHz in the PCM digital output option (vs 48 kHz, the other choice), anything >96 kHz is converted to either 88.1 or 96kHz. Supposedly this affects only the DIGITAL output, and by that I take it to mean, the optical/coax, not HDMI or ilink (but see caveats about HDMI below), and thus it doesn't affect SACD or DVD-A per se.
-- over HDMI, the manual says the unit can only output either
2 channel PCM @32/44.1/48 kHz sample rate
or
bitstream (Dolby Digital, DTS, MPEG)
It cannot output SACD at all via HDMI, and any PCM signal over 88.1 kHz is downsampled to a 2-channel 44.1 or 48 kHz signal. So it doesn't seem like DVD-A (typically 96 or 192 kHz) passes unscathed.
-- speaker sizes are set to LARGE/Sub ON when DVD-A signal exceeds 88.1 kHz, as noted above. You would think this only affects the analog output... Note to that it doesn't say anything about SACD. But in fact, you also have an 'SACD Direct" option that does the same thing: bypasses the bass management specifically when playing SACD. To me, this suggests that when you AREN'T using SACD Direct, then the DSD is converted to 88.1 PCM (as in the Oppo 970 and probably others players too)
-- ilink: it's a mystery what gets applied and what doesn't, to signals with high sample rates. You woudl think the signal would be passed 'raw' to an ilink receiver, but who knows for sure. I'll probably investigate this some day.
.