The present invention is directed to a decoder for decoding encoded video data which comprises blocks of transform coefficients. The decoder comprises a reconstruction information receiver which acquires reconstruction information from an encoder regarding reconstruction of the blocks of transform coefficients. The decoder also comprises an entropy decoder which decodes the blocks of transform coefficients into decoded blocks of transform coefficients. The decoder further comprises a coefficient list maker. According to the acquired reconstruction information, the coefficient list maker combines the transform coefficients of the decoded blocks into a first list of transform coefficients in which the transform coefficients of a respective decoded block are interleaved with the transform coefficients of another decoded block.