An encoding apparatus comprising one or more processors configured: to encode a sequence of Sample Adaptive Offset (SAO) parameters as: a) SAO type, comprising one of a Not Applied, Band Offset (BO) and Edge Offset (EO) as the SAO type; b) in the event SAO processing is applied, absolute values for Band Offset (BO) or Edge Offset (EO); and c) in the event BO is set as the SAO type, offset sign and BO band position; or d) in the event Edge Offset (EO) is set as the SAO type, EO class, in which the EO class represents one of four classes indicating direction; and to transmit the sequence of SAO parameters as an encoded bitstream; wherein the one or more processors are configured to binarize the SAO type using truncated unary binarization and to encode a first bin of the SAO type using a context mode and a second bin of the SAO type using a by-pass mode; wherein the one or more processors are configured to binarize the EO class using a fixed length code and encode the EO class using a by-pass mode in the event that the SAO type is EO, or to binarize the BO band position using a fixed length code and encode the BO band position using a by-pass mode in the event that the SAO type is BO; and wherein the one or more processors are configured to order, in the encoded bitstream, the first bin of the SAO type encoded using the context mode before the second bin of the SAO type and the bins of SAO parameters encoded using the by-pass mode. to encode a sequence of Sample Adaptive Offset (SAO) parameters as: a) SAO type, comprising one of a Not Applied, Band Offset (BO) and Edge Offset (EO) as the SAO type; b) in the event SAO processing is applied, absolute values for Band Offset (BO) or Edge Offset (EO); and c) in the event BO is set as the SAO type, offset sign and BO band position; or d) in the event Edge Offset (EO) is set as the SAO type, EO class, in which the EO class represents one of four classes indicating direction; and a) SAO type, comprising one of a Not Applied, Band Offset (BO) and Edge Offset (EO) as the SAO type; b) in the event SAO processing is applied, absolute values for Band Offset (BO) or Edge Offset (EO); and c) in the event BO is set as the SAO type, offset sign and BO band position; or d) in the event Edge Offset (EO) is set as the SAO type, EO class, in which the EO class represents one of four classes indicating direction; and to transmit the sequence of SAO parameters as an encoded bitstream; wherein the one or more processors are configured to binarize the SAO type using truncated unary binarization and to encode a first bin of the SAO type using a context mode and a second bin of the SAO type using a by-pass mode; wherein the one or more processors are configured to binarize the EO class using a fixed length code and encode the EO class using a by-pass mode in the event that the SAO type is EO, or to binarize the BO band position using a fixed length code and encode the BO band position using a by-pass mode in the event that the SAO type is BO; and wherein the one or more processors are configured to order, in the encoded bitstream, the first bin of the SAO type encoded using the context mode before the second bin of the SAO type and the bins of SAO parameters encoded using the by-pass mode. <EOS>