band basis by: determining an allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a sub-band based on the reduced distribution; estimating a number of bits required to entropy encode the at least one azimuth index and/or at least one elevation index; entropy encoding the at least one azimuth index and/or at least one elevation index based on the number of bits required to entropy encode the at least one azimuth index and/or at least one elevation index being less than the allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a sub-band and fixed rate encoding based on the allocation of bits otherwise; generating a signalling bit identifying the encoding of the at least one azimuth index and/or at least one elevation index; distributing any available bits from the difference of the allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a sub-band and the sum of the number of bits encoding the sub-band and the signalling bit for further allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a further sub-band or decreasing a further allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a further sub-band by one bit otherwise. Encoding the at least one azimuth value and/or at least one elevation value of the frame based on a defined allocation of a third number of bits from the first number of bits, wherein the third number of bits is variably distributed on a sub- band-by-sub-band basis may further comprise encoding on a sub-band-by-sub- band basis by: determining an allocation of bits for encoding the at least one azimuth index and/or at least one elevation index for a last sub-band based on the reduced distribution; and fixed rate encoding the at least one azimuth index and/or at least one elevation index for a last sub-band based on the reduced distribution allocation of bits. Entropy encoding the at least one azimuth index and/or at least one elevation index based on the number of bits required to entropy encode the at least one azimuth index and/or at least one elevation index may further comprise Golomb Rice encoding with two GR parameter values.