An embodiment of an apparatus for generating audio subband values in audio subband channels has an analysis windower for windowing a frame of time-domain audio input samples being in a time sequence extending from an early sample to a later sample using an analysis window function having a sequence of window coefficients to obtain windowed samples. The analysis window function has a first group of window coefficients and a second group of window coefficients. The first group of window coefficients is used for windowing later time-domain samples and the second group of window coefficients is used for windowing an earlier time-domain samples. The apparatus further has a calculator for calculating the audio subband values using the windowed samples.