Method for decoding stereo loudspeaker signals l ( t ) from a three-dimensional spatial higher-order Ambisonics audio signal a ( t ), from azimuth angle values φ L and φ R of left and right loudspeakers, and from S sampling points equally distributed on a circle, said method including the steps: - calculating , from the azimuth angles values φ L and φ R of the left and right loudspeakers, desired panning functions g L ( φ ) and g R ( φ ) , and from the number S of virtual sampling points equally distributed on a circle, a matrix G containing the values of the desired panning functions for all virtual sampling points, wherein G = g L 1 φ 1 , ... , g LS φ S g R 1 φ 1 , ... , g RS φ S is a matrix of size 2xS containing all the desired panning function values g L 1 ( φ 1 ) to g LS ( φ S ), g R 1 ( φ 1 ) to 9 RS ( φ S ), at all different virtual sampling points S; - determining the order N of said Ambisonics audio signal a ( t ); - determining from said number S and from said order N a mode matrix Ξ and the corresponding adjoint Ξ H of mode matrix Ξ based on a complex conjugation of a vector y of circular harmonics, wherein Ξ = [ y ∗ ( φ 1 ), y ∗ ( φ 2 ), ..., y ∗ ( φ S )] and y * φ = Y − N ∗ φ , ... , Y 0 ∗ φ , ... , Y N ∗ φ T is the complex conjugation of the circular harmonics vector y ( φ ) = [ Y -N ( φ ) , ..., Y 0 ( φ ), ..., Y N ( φ )] T of said Ambisonics audio signal a (t) and Y m ( φ ) are the circular harmonic functions; - determining , for the equally distributed virtual sampling points, a decoding matrix D = α G Ξ H from said matrices G and Ξ H and a scaling factor α wherein the scaling factor α is based on a normalisation scheme of the circular harmonics and on S; - performing a 3D-to-2D conversion of a ( t ) , resulting in converted Ambisonics coefficients α '( t ) , for calculating the loudspeaker signals l ( t ) = Da '( t ) . - calculating , from the azimuth angles values φ L and φ R of the left and right loudspeakers, desired panning functions g L ( φ ) and g R ( φ ) , and from the number S of virtual sampling points equally distributed on a circle, a matrix G containing the values of the desired panning functions for all virtual sampling points, wherein G = g L 1 φ 1 , ... , g LS φ S g R 1 φ 1 , ... , g RS φ S is a matrix of size 2xS containing all the desired panning function values g L 1 ( φ 1 ) to g LS ( φ S ), g R 1 ( φ 1 ) to 9 RS ( φ S ), at all different virtual sampling points S; - determining the order N of said Ambisonics audio signal a ( t ); - determining from said number S and from said order N a mode matrix Ξ and the corresponding adjoint Ξ H of mode matrix Ξ based on a complex conjugation of a vector y of circular harmonics, wherein Ξ = [ y ∗ ( φ 1 ), y ∗ ( φ 2 ), ..., y ∗ ( φ S )] and y * φ = Y − N ∗ φ , ... , Y 0 ∗ φ , ... , Y N ∗ φ T is the complex conjugation of the circular harmonics vector y ( φ ) = [ Y -N ( φ ) , ..., Y 0 ( φ ), ..., Y N ( φ )] T of said Ambisonics audio signal a (t) and Y m ( φ ) are the circular harmonic functions; - determining , for the equally distributed virtual sampling points, a decoding matrix D = α G Ξ H from said matrices G and Ξ H and a scaling factor α wherein the scaling factor α is based on a normalisation scheme of the circular harmonics and on S; - performing a 3D-to-2D conversion of a ( t ) , resulting in converted Ambisonics coefficients α '( t ) , for calculating the loudspeaker signals l ( t ) = Da '( t ) . <EOS>