Abstract: Sound scenes in 3D can be synthesized or captured as a natural sound field. For decoding, a decode matrix is required that is specific for a given loudspeaker setup and is generated using the known loudspeaker positions. However, some source directions are attenuated for 2D loudspeaker setups like e.g. 5.1 surround. An improved method for decoding an encoded audio signal in soundfield format for L loudspeakers at known positions comprises steps of adding (10) a position of at least one virtual loudspeaker to the positions of the L loudspeakers, generating (11) a 3D decode matrix (D?), wherein the positions (Formula I) of the L loudspeakers and the at least one virtual position (Formula II) are used, downmixing (12) the 3D decode matrix (D?), and decoding (14) the encoded audio signal (i14) using the downscaled 3D decode matrix (Formula III). As a result, a plurality of decoded loudspeaker signals (q14) is obtained.