| CPC H04N 19/60 (2014.11) [H04N 19/176 (2014.11); H04N 19/18 (2014.11); H04N 19/70 (2014.11); H04N 19/91 (2014.11)] | 12 Claims |

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1. A video decoding method performed by a decoding apparatus, the method comprising:
obtaining information indicating a level value of a transform coefficient in a current block from a bitstream;
deriving a rice parameter for the information indicating the level value of the transform coefficient based on whether a maximum number of context coded bins available for the transform coefficient is larger than or equal to a threshold value;
deriving a bin string for the information indicating the level value of the transform coefficient based on the rice parameter; and
deriving the level value of the transform coefficient based on the bin string,
wherein the deriving of the rice parameter comprises deriving a first rice parameter based on the maximum number of available context coded bins being larger than or equal to the threshold value and deriving a second rice parameter based on the maximum number of available context coded bins being less than the threshold value,
wherein a value of the first rice parameter is smaller than a value of the second rice parameter, and
wherein the second rice parameter is derived based on the first rice parameter and a preset offset.
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