The paper derives fast decomposition for the Quadrature Mirror Filter (QMF) banks of the Low power Spectral Band Replication (SBR) tools in the MPEG High Efficiency Advanced Audio Coding (HE AAC) decoder. The matrix operations in the filterbanks are decomposed into elementary Discrete Cosine Transform (DCT) types and simple permutations. The computational complexity can be effectively reduced by using fast algorithms for DCT.
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