MPEG-4 HE-AAC v2 is the combination of Advanced Audio Coding (AAC), Spectral Band Replication (SBR) and Parametric Stereo (PS), standardized as the High-Efficiency v2 profile in MPEG-4 (HE AAC v2). SBR is a unique bandwidth extension technique which enables audio codecs to deliver the same quality at a significant bit rate reduction. PS is a coding tool that is able to capture a stereo signal as a monaural downmixed signal plus a limited number of parameters requiring low-overhead.