ratio value of the frame; and decoding the at least one azimuth index and/or at least one elevation index of the frame based on the reduced allocation of bits distribution. Decoding the at least one azimuth index and/or at least one elevation index of the frame based on the reduced allocation of bits distribution may further comprise: determining an allocation of bits for decoding the at least one azimuth index and/or at least one elevation index for a sub-band based on the reduced distribution; entropy decoding the at least one azimuth index and/or at least one elevation index based on a signalling bit indicating entropy encoding and fixed rate decoding otherwise; distributing any available bits from the difference of the allocation of bits for decoding 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 decoding the sub- band and the signalling bit for further allocation of bits for decoding 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 decoding the at least one azimuth index and/or at least one elevation index for a further sub-band by one bit otherwise. Decoding the at least one azimuth index and/or at least one elevation index of the frame based on the reduced allocation of bits distribution may further comprise: determining an allocation of bits for decoding 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 decoding 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 decoding the at least one azimuth index and/or at least one elevation index may further comprise Golomb Rice decoding with two GR parameter values. According to a fifth aspect there is provided an apparatus comprising at least one processor and at least one memory including a computer program code, the at least one memory and the computer program code configured to, with the at least one processor, cause the apparatus at least to: receive 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; determine an allocation of first number of bits to encode the values of the frame,