An audio encoder configured to encode a frame of a soundfield signal comprising a plurality of audio signals, the audio encoder comprising - a transform determination unit configured to determine an energy-compacting orthogonal transform (V) based on the frame of the soundfield signal ; - a transform unit configured to apply the energy-compacting orthogonal transform (V) to a frame derived from the frame of the soundfield signal , and to provide a frame of a rotated soundfield signal comprising a plurality of rotated audio signals (E1, E2, E3); - a waveform encoding unit configured to encode a first rotated audio signal (E1) of the plurality of rotated audio signals (E1, E2, E3); and - a parametric encoding unit configured to determine a set of spatial parameters (ae2, be2) for determining a second rotated audio signal (E2) of the plurality of rotated audio signals (E1, E2, E3) based on the first rotated audio signal (E1), wherein the parametric encoding unit is configured to perform parametric encoding on a per sub-band basis and to determine a different set of spatial parameters for each of a plurality of sub-band signals of the second rotated audio signal (E2); wherein the parametric encoding unit is configured to determine the set of spatial parameters (ae2, be2) based on the signal model E 2 = ae 2 * E 1 + be 2 * decorr 2 E 1 , with ae2 being a second prediction parameter, be2 being a second energy adjustment gain and decorr2(E1) being a decorrelated version of the first rotated audio signal (E1); wherein the set of spatial parameters (ae2, be2) comprises the second prediction parameter (ae2) and the second energy adjustment gain (be2). - a transform determination unit configured to determine an energy-compacting orthogonal transform (V) based on the frame of the soundfield signal ; - a transform unit configured to apply the energy-compacting orthogonal transform (V) to a frame derived from the frame of the soundfield signal , and to provide a frame of a rotated soundfield signal comprising a plurality of rotated audio signals (E1, E2, E3); - a waveform encoding unit configured to encode a first rotated audio signal (E1) of the plurality of rotated audio signals (E1, E2, E3); and - a parametric encoding unit configured to determine a set of spatial parameters (ae2, be2) for determining a second rotated audio signal (E2) of the plurality of rotated audio signals (E1, E2, E3) based on the first rotated audio signal (E1), wherein the parametric encoding unit is configured to perform parametric encoding on a per sub-band basis and to determine a different set of spatial parameters for each of a plurality of sub-band signals of the second rotated audio signal (E2); wherein the parametric encoding unit is configured to determine the set of spatial parameters (ae2, be2) based on the signal model E 2 = ae 2 * E 1 + be 2 * decorr 2 E 1 , with ae2 being a second prediction parameter, be2 being a second energy adjustment gain and decorr2(E1) being a decorrelated version of the first rotated audio signal (E1); wherein the set of spatial parameters (ae2, be2) comprises the second prediction parameter (ae2) and the second energy adjustment gain (be2). <EOS>