An encoder (250) comprises a core encoder (252) for encoding a low frequency component of the audio signal at the signal sampling rate (fs_in) and a spectral band replication-referred to as SBR-encoding unit (153, 254) for determining a plurality of SBR parameters. A plurality of the SBR parameters is determined such that a high frequency component of the audio signal can be approximated based on the low frequency component of the audio signal and the plurality of SBR parameters. A multiplexer (155) is adapted to generate an overall bitstream comprising the core encoded bitstream, the plurality of SBR parameters and an indication of one or more SBR encoder settings applied by the SBR encoder (153, 254); wherein the generated overall bitstream does not indicate that the core encoded bitstream has been determined by encoding the low frequency component at the signal sampling rate (fs_in).