An audio decoder comprises a receiver (801) for receiving input data comprising an N-channel signal corresponding to a down-mixed signal of an M-channel audio signal, M>N, having complex valued subband encoding matrices applied in frequency subbands and parametric multi-channel data. A subband filter...http://www.google.com/patents/US20090240505?utm_source=gb-gplus-sharePatent US20090240505 - AUDIO DECODING