An audio encoder (300;400;500;600) for providing an encoded audio information (312;412;512;612) on the basis of an input audio information(310;410;510;610), wherein the audio encoder is configured to obtain (620,630,640,650,660) spectral values (330;662;X q [n]) representing an audio content of the input audio information, and wherein the audio encoder is configured to encode (670;800) at least a plurality of the spectral values, in order to obtain an encoded information (350,450,550,672; sym,lsbs[]) representing the spectral values; wherein the audio encoder is configured to obtain (810,814,818,822) a gain information which determines quantization steps of a quantization of spectral values, and which determines a bit demand for encoding the quantized spectral values (330;662;X q [n]); wherein the audio encoder is configured to encode (878,886,890; 1000a,1020a,1040a-1040d) one or more most significant bits using respective symbol codes (sym) for a plurality of the spectral values (Xq...Xq[lastnz-1]) using an arithmetic encoding, and to encode one or more least significant bits for one or more of the spectral values, wherein a respective symbol code (sym) represents one or more most significant bits per spectral value for one or more spectral values, wherein the audio encoder is configured to encode (882;898;1010a-1010e, 1011a-1011e) one or more least significant bits associated with one or more of the spectral values in dependence on a bit budget available, such that one or more least significant bits associated with one or more of the spectral values are encoded, while no least significant bits are encoded for one or more other spectral values for which one or more most significant bits are encoded and which comprise more bits than the one or more most significant bits; and wherein the audio encoder is configured to provide the encoded audio information using the encoded information representing the spectral values. wherein the audio encoder is configured to encode (670;800) at least a plurality of the spectral values, in order to obtain an encoded information (350,450,550,672; sym,lsbs[]) representing the spectral values; wherein the audio encoder is configured to obtain (810,814,818,822) a gain information which determines quantization steps of a quantization of spectral values, and which determines a bit demand for encoding the quantized spectral values (330;662;X q [n]); wherein the audio encoder is configured to encode (878,886,890; 1000a,1020a,1040a-1040d) one or more most significant bits using respective symbol codes (sym) for a plurality of the spectral values (Xq...Xq[lastnz-1]) using an arithmetic encoding, and to encode one or more least significant bits for one or more of the spectral values, wherein a respective symbol code (sym) represents one or more most significant bits per spectral value for one or more spectral values, wherein the audio encoder is configured to encode (882;898;1010a-1010e, 1011a-1011e) one or more least significant bits associated with one or more of the spectral values in dependence on a bit budget available, such that one or more least significant bits associated with one or more of the spectral values are encoded, while no least significant bits are encoded for one or more other spectral values for which one or more most significant bits are encoded and which comprise more bits than the one or more most significant bits; and wherein the audio encoder is configured to provide the encoded audio information using the encoded information representing the spectral values.