(a) obtaining a bitstream comprising (i) a plurality of flags indicating whether a magnitude of a quantized transform coefficient is greater than a particular value, and (ii) a first syntax element, wherein a combination of the plurality of flags and the first syntax element indicates a magnitude of the quantized transform coefficient;

(b) decoding binary data associated with the first syntax element from the obtained bitstream by using an arithmetic decoding;

(c) deriving a Rice parameter associated with the first syntax element;

(d) receiving an indicator from the bitstream, wherein the indicator is different from the Rice parameter;

(e) determining, based on the indicator, whether a first code is to be used or a second code is to be used in combination with a Rice code corresponding to the Rice parameter;

(f) deriving an absolute-3 value of magnitude of the quantized transform coefficient based on a combination of the Rice code and the first or the second code determined based on the indicator;

(g) obtaining the quantized transform coefficients based on the absolute-3 value of magnitude of the quantized transform coefficient, a sign information, significance map information, and a plurality of flags;

(h) inverse quantizing the quantized transform coefficients to obtain transform coefficients; and

(i) inverse transforming the transform coefficients to obtain residual sample block of an image;

wherein the first code is a k-th order exponential Golomb code.