ETSI TS 102 366 specifies two coded representations of audio information, and specifies the decoding process for each coded representation. Informative information on the encoding process is included. The coded representations specified herein are suitable for use in digital audio transmission and storage applications. The coded representations may convey multiple full bandwidth audio signals, along with a low frequency enhancement signal. A wide range of encoded bit-rates is supported by the present document.

A short form designation of the audio coding algorithm specified in the body of the present document (whether or not annex D is included) is "AC-3". The short form designation of the audio coding algorithm specified in annex E is "E-AC-3".