A filter bank device for generating a complex spectral representation of a discrete-time signal includes a generator for generating a block-wise real spectral representation, which, for example, implements an MDCT, to obtain temporally successive blocks of real spectral coefficients. The output values of this spectral conversion device are fed to a post-processor for post-processing the block-wise real spectral representation to obtain an approximated complex spectral representation having successive blocks, each block having a set of complex approximated spectral coefficients, wherein a complex approximated spectral coefficient can be represented by a first partial spectral coefficient and by a second partial spectral coefficient, wherein at least one of the first and second partial spectral coefficients is determined by combining at least two real spectral coefficients. A good approximation for a complex spectral representation of the discrete-time signal is obtained by combining two real spectral coefficients, preferably by a weighted linear combination, wherein additionally more degrees of freedom for optimizing the entire system are available.