FIG. 1 further shows that signal flows 1a, 1b, . . . are separated into sub-signal flows 3a1, 3a2, 3a3 and 3b1, 3b2, 3b3, as according to a predetermined ratio. In the context of separating signal flows into sub-signal flows it is also possible to refer to separating as according to a predetermined division. The sub-signal flows each have two sub-signal flow layers. In this embodiment signal flow 1a, 1b is separated as according to the 5.1 format into three sub-signal flows 3a1, 3a2, 3a3 and 3b1, 3b2, 3b3—left, right—LFE, center—rear left, rear right. Sub-signal flow left-right then represents 3a1; LFE-center represents 3a2 and rear left, rear right represents 3a3. Each sub-signal flow 3a1, 3a2, 3a3 and 3b1, 3b2, 3b3 has two sub-signal flow layers 4a1, 4a2, 4a3, 4a4, 4a5 and 4a6 and can further be processed as a stereo signal. Sub-signal flow 3a1 then has sub-signal flow layers 4a1, 4a2 as related layers. In this embodiment this would correspond with respectively the left and right sound signal. Sub-signal flow 3a2 has sub-signal flow layers 4a3, 4a4 as related layers and sub-signal flow 3a3 then has sub-signal flow layers 4a5, 4a6 as related layers. In the embodiment it has been chosen to separate into a series of sub-signal flows with two sub-signal flow layers because this embodiment assumes that hardware and/or software is able to process stereo audio files, in other words, to process two layers.