| CPC H04N 19/13 (2014.11) [H04N 19/176 (2014.11); H04N 19/18 (2014.11); H04N 19/46 (2014.11); H04N 19/60 (2014.11)] | 12 Claims |

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1. An encoder comprising:
circuitry; and
memory coupled to the circuitry, wherein:
in both of a first case where an orthogonal transform is performed and a second case where the orthogonal transform is skipped in residual coding of a current block, when a number of Context-based Adaptive Binary Arithmetic Coding (CABAC) processes is within an allowable range, the circuitry:
encodes a plurality of coefficient information flags by CABAC, each of the plurality of coefficient information flags relating to a coefficient included in the current block; and
encodes a remainder value of the coefficient with Golomb-Rice code; and
in both of the first case and the second case, when the number of CABAC processes is not within the allowable range, the circuitry:
skips the encoding of the plurality of coefficient information flags,
wherein in the first case, when the number of CABAC processes is not within the allowable range, the circuitry:
converts the coefficient to a second coefficient by using a poszero value that is determined using a plurality of surrounding coefficients of the coefficient within the current block; and
encodes a value of the second coefficient with the Golomb-Rice code, and
wherein in the second case, when the number of CABAC processes is not within the allowable range, the circuitry:
encodes the value of the coefficient with the Golomb-Rice code, without converting the coefficient to the second coefficient by using the poszero value.
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