A computer-implemented method for generating a decode matrix (D) used for rendering a Higher-Order Ambisonics sound field representation for audio playback, comprising: - obtaining a number (L) of target speakers and positions ( ) of the speakers; - determining positions of a spherical modelling grid ( ) and obtaining a HOA order (N); - generating a mix matrix (G) from the positions of the spherical modelling grid ( ) and the positions of the speakers ( ); - generating a mode matrix ( Ψ̃ ) from the spherical modeling grid ( ) and the HOA order (N); - performing a compact singular value decomposition of the product of the mode matrix (Ψ̃) with the Hermitian transposed mix matrix ( G ) according to VSU H = G Ψ̃ H , where U,V are derived from Unitary matrices and S is a diagonal matrix with singular value elements, and calculating a first decode matrix ( D̂ ) from the matrices U,V according to D̂ = V Ŝ U H , wherein Ŝ is a truncated compact singular value decomposition matrix that is either an identity matrix or a modified diagonal matrix, the modified diagonal matrix being derived from said diagonal matrix with singular value elements by replacing singular value elements larger or equal than a threshold by ones, and replacing singular value elements that are smaller than the threshold by zeros, wherein the threshold depends on the actual values of the diagonal matrix with singular value elements; and - smoothing and scaling the first decode matrix ( D̂ ) with smoothing coefficients that are determined based on elements of a Kaiser window determined based on = KaiserWindow ( len, width ), wherein len = 2N + 1, width = 2N, wherein is a vector with 2N + 1 real valued elements based on K i = I 0 width 1 − 2 i len − 1 − 1 2 I 0 width , wherein I 0 ( ) denotes a zero-order Modified Bessel function of a first kind and i = 0, ..., 2N, wherein the decode matrix ( D ) is obtained. - obtaining a number (L) of target speakers and positions ( ) of the speakers; - determining positions of a spherical modelling grid ( ) and obtaining a HOA order (N); - generating a mix matrix (G) from the positions of the spherical modelling grid ( ) and the positions of the speakers ( ); - generating a mode matrix ( Ψ̃ ) from the spherical modeling grid ( ) and the HOA order (N); - performing a compact singular value decomposition of the product of the mode matrix (Ψ̃) with the Hermitian transposed mix matrix ( G ) according to VSU H = G Ψ̃ H , where U,V are derived from Unitary matrices and S is a diagonal matrix with singular value elements, and calculating a first decode matrix ( D̂ ) from the matrices U,V according to D̂ = V Ŝ U H , wherein Ŝ is a truncated compact singular value decomposition matrix that is either an identity matrix or a modified diagonal matrix, the modified diagonal matrix being derived from said diagonal matrix with singular value elements by replacing singular value elements larger or equal than a threshold by ones, and replacing singular value elements that are smaller than the threshold by zeros, wherein the threshold depends on the actual values of the diagonal matrix with singular value elements; and - smoothing and scaling the first decode matrix ( D̂ ) with smoothing coefficients that are determined based on elements of a Kaiser window determined based on = KaiserWindow ( len, width ), wherein len = 2N + 1, width = 2N, wherein is a vector with 2N + 1 real valued elements based on K i = I 0 width 1 − 2 i len − 1 − 1 2 I 0 width , wherein I 0 ( ) denotes a zero-order Modified Bessel function of a first kind and i = 0, ..., 2N, wherein the decode matrix ( D ) is obtained. <EOS>