According to an embodiment, a control filter coefficient is calculated in such a manner that a second spatial average of one or more complex sound pressure ratios at one or more target binaural positions when a first loudspeaker and a second loudspeaker emit a second acoustic signal and a first acoustic signal is approximated to a first spatial average of one or more complex sound pressure ratios at the one or more target binaural positions when a target virtual acoustic source emits the first acoustic signal.