The disclosed apparatus for receiving a broadcast signal including 3D content comprises a receiving unit configured to receive a broadcast signal including video data for 3D content, a decoder configured to decode the video data for the 3D content from the received broadcast signal, a signaling processor configured to parse depth information from the decoded video data, a graphic engine configured to determine a depth for displaying an on screen display, OSD, of a receiver, a formatter configured to form images including the OSD located at the depth for the 3D content, and a display unit configured to display the images, wherein the depth information includes partition information indicating partitioning pattern of an image, several regions of the image are defined by the partition information, wherein the depth information further includes max disparity information specifying maximum disparity value in the image and min disparity information specifying the minimum disparity value in a region of the several regions.