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. 

16. The apparatus as claimed in claim 14 or claim 15, wherein the means for entropy decoding the at least one azimuth index and/or at least one elevation index is means for Golomb Rice decoding with two GR parameter values. 

