index and/or at least one elevation index for a last sub-band based on the reduced distribution allocation of bits. The apparatus caused to entropy decode the at least one azimuth index and/or at least one elevation index may further be caused to Golomb Rice decode with two GR parameter values. According to a seventh aspect there is provided an apparatus comprising: means for receiving values for sub-bands for a frame of an audio signal, the values comprising at least one azimuth value, at least one elevation value and at least one energy ratio value for each sub-band; means for determining an allocation of first number of bits to encode the values of the frame, wherein the first number of bits are fixed; means for encoding the at least one energy ratio value of the frame based on a defined allocation of a second number of bits from the first number of bits; means for 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. According to an eighth aspect there is provided an apparatus comprising means for receiving encoded values for sub-bands for a frame of an audio signal, the values comprising at least one azimuth index, at least one elevation index and at least one energy ratio value for each sub-band; means for decoding encoded values of the frame based on a defined allocation of bits wherein decoding the at least one azimuth index and/or at least one elevation index of the frame uses a variably distributed bit allocation on a sub-band-by-sub-band basis. According to a ninth aspect there is provided a computer program comprising instructions [or a computer readable medium comprising program instructions] for causing an apparatus to perform at least the following: receiving values for sub- bands of a frame of an audio signal, the values comprising at least one azimuth value, at least one elevation value and at least one energy ratio value for each sub- band; determining an allocation of first number of bits to encode the values of the frame, wherein the first number of bits are fixed; encoding the at least one energy ratio value of the frame based on a defined allocation of a second number of bits