a modification unit to determine a modified first arithmetically coded portion such that the second coded portion is decodable to produce {HEAD ~ a common result} based on {TAIL ~ 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 
based on
a modification unit to determine a modified first arithmetically coded portion such that the second coded portion is decodable to produce { HEAD ~ a common result } based on { TAIL ~ 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
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH