Techniques are described for combining parametric multi-channel audio coding with matrixing, reconstructing a full-quality multi-channel, independent of the decoder. A stereo signal is obtained from encoding an N-channel audio signal into spatial parameters and a stereo down-mix signal having first and second stereo signals, including adding a first signal and a third signal to obtain a first output signal, the first signal having the first stereo signal modified by a first complex function, the third signal having the second stereo signal modified by a third complex function. A second signal and fourth signal are similarly added to obtain a second output signal. Complex functions are chosen such that an energy value of the difference between first signal and the second signals (fourth signal and third signals) is larger than or equal to the energy value of the sum of the first and the second signal (fourth signal and third signal).