{HEAD ~ a modification unit} to determine a modified first arithmetically coded portion such that {TAIL ~ the second coded portion} is decodable to produce a common result based on either an output from decoding the first coded portion or an output from decoding the modified first arithmetically coded portion, wherein the modification unit determines a modified first arithmetically coded portion that generates a Context based Adaptive Binary Arithmetic Coding state value that is the same as a CABAC state value generated by the first coded portion 
{ HEAD ~ a modification unit } to determine a modified first arithmetically coded portion such that { TAIL ~ the second coded portion } is decodable to produce a common result based on either an output from decoding the first coded portion or an output from decoding the modified first arithmetically coded portion , wherein the modification unit determines a modified first arithmetically coded portion that generates a Context based Adaptive Binary Arithmetic Coding state value that is the same as a CABAC state value generated by the first coded portion
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