An audio decoder includes an arithmetic decoder for providing decoded spectral values on the basis of an arithmetically-encoded representation of the spectral values and a frequency-domain-to-time-domain converter for providing a time-domain audio representation using the decoded spectral values. The arithmetic decoder selects a mapping rule describing a mapping of a code value onto a symbol code in dependence on a context state described by a numeric current context value, and determines the numeric current context value in dependence on a plurality of previously-decoded spectral values. The arithmetic decoder modifies a number representation of a numeric previous context value, describing a context state associated with one or more previously decoded spectral values, in dependence on a context subregion value, to acquire a number representation of a numeric current context value describing a context state associated with one or more spectral values to be decoded. An audio encoder uses a similar concept.