An encoding apparatus includes a systematic encoder that generates information bits and parity bits, both of which are transmitted selectively to a decoding apparatus. At certain points, sufficient bit data are transmitted to identify the state of the systematic encoder. The decoding apparatus partitions the received bits at these identifiable points, and processes each partition separately by predicting the information bits, modifying the predicted information bits according to the received information bits, and using the parity bits to correct errors in the resulting information bits. In video coding, this partitioning scheme can deal flexibly with multiple image formats without requiring extra decoding circuitry. With a parallel decoding apparatus, the number of decoding units operating concurrently can be changed flexibly. The error correcting capability of the decoding apparatus is also improved.