A method and apparatus to encode audio with spatial information in a manner that does not depend on the exhibition setup, and to decode and play out optimally for any given exhibition setup, maximizing the sweet-spot area, and including setups with loudspeakers at different heights, and headphones. The part of the audio that requires very precise localization is encoded into a set of mono tracks with associated directional parameters, whereas the remaining audio is encoded into a set of Ambisonics tracks of a chosen order and mixture. Upon specification of a given exhibition system, the exhibition-independent format is decoded adapting to the specified system, by using different decoding methods for each assigned group.