A multi-channel input signal having at least three original channels is represented by a parameter representation of the multi-channel signal. A first balance parameter, a first coherence parameter, or a first inter-channel time difference between a first channel pair and a second balance parameter, or a second coherence parameter, or a second inter-channel time difference parameter between a second channel pair are calculated. This set of parameters is the parameter representation of the original signals. The first channel pair has two channels, which are different from two channels of a second channel pair. Furthermore, each channel of the two channel pairs is one of the original channels, or a weighted combination of the original channels, and the first channel pair and the second channel pair include information on the three original channels. For multi-channel reconstruction purposes, the parameters are used in addition to down-mixing information to generate a selectable number of output channels in a scalable fashion.