A decoder for decoding a frequency-domain input audio signal defined in a bitstream, the frequency-domain input audio signal being subjected to noise, the decoder comprising: a bitstream reader configured to provide, from the bitstream, a version (113' 120) of the frequency-domain input audio signal as a sequence of frames, each frame being subdivided into a plurality of bins, each bin having a sampled value; a context definer configured to define a context for one bin under process, the context including at least one additional bin (118', 124) in a predetermined positional relationship with the bin under process; a statistical relationship and information estimator configured to provide: statistical relationships between the bin under process and the at least one additional bin (118', 124), the statistical relationships being provided in form of covariances or correlations; and information regarding the bin under process and the at least one additional bin (118', 124), the information being provided in form of variances or autocorrelations, wherein the statistical relationship and information estimator includes a noise relationship and information estimator configured to provide statistical relationships and information regarding noise, wherein the statistical relationships and information regarding noise comprise a noise matrix (Λ N) estimating relationships among noise signals among the bin under process and the at least one additional bin (118', 124); a value estimator configured to process and obtain an estimate of the value of the bin under process on the basis of the estimated statistical relationships between the bin under process and the at least one additional bin (118', 124) and the information (115', 119') regarding the bin under process and the at least one additional bin (118', 124), and the statistical relationships and information regarding noise, and a transformer configured to transform the estimate into a time-domain audio signal. a bitstream reader configured to provide, from the bitstream, a version (113' 120) of the frequency-domain input audio signal as a sequence of frames, each frame being subdivided into a plurality of bins, each bin having a sampled value; a context definer configured to define a context for one bin under process, the context including at least one additional bin (118', 124) in a predetermined positional relationship with the bin under process; a statistical relationship and information estimator configured to provide: statistical relationships between the bin under process and the at least one additional bin (118', 124), the statistical relationships being provided in form of covariances or correlations; and information regarding the bin under process and the at least one additional bin (118', 124), the information being provided in form of variances or autocorrelations, statistical relationships between the bin under process and the at least one additional bin (118', 124), the statistical relationships being provided in form of covariances or correlations; and information regarding the bin under process and the at least one additional bin (118', 124), the information being provided in form of variances or autocorrelations, wherein the statistical relationship and information estimator includes a noise relationship and information estimator configured to provide statistical relationships and information regarding noise, wherein the statistical relationships and information regarding noise comprise a noise matrix (Λ N) estimating relationships among noise signals among the bin under process and the at least one additional bin (118', 124); a value estimator configured to process and obtain an estimate of the value of the bin under process on the basis of the estimated statistical relationships between the bin under process and the at least one additional bin (118', 124) and the information (115', 119') regarding the bin under process and the at least one additional bin (118', 124), and the statistical relationships and information regarding noise, and a transformer configured to transform the estimate into a time-domain audio signal.