A multi-channel audio decoder provides a reduced complexity processing to reconstruct multi-channel audio from an encoded bitstream in which the multi-channel audio is represented as a coded subset of the channels along with a complex channel correlation matrix parameterization. The decoder translates the complex channel correlation matrix parameterization to a real transform that satisfies the magnitude of the complex channel correlation matrix. The multi-channel audio is derived from the coded subset of channels via channel extension processing using a real value effect signal and real number scaling.