diff --git a/lib_com/ivas_cnst.h b/lib_com/ivas_cnst.h
index 3e8521f47d8f5fc485771b6c1ce76bfaffcf783d..5ddd74d3915d9c08df8f6a6b530ff7379c2b42ee 100644
--- a/lib_com/ivas_cnst.h
+++ b/lib_com/ivas_cnst.h
@@ -1483,6 +1483,10 @@ typedef enum
 
 #define VBAP_NUM_SEARCH_SECTORS                 4
 
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+#define LS_ANGLE_RAD_30_DEG                     0.52359879f                /* 30.0f * PI_OVER_180 */
+#define INV_TAN_LS_ANGLE_RAD_30_DEG             1.7320507f                 /* 1.0f/tanf(30.0f * PI_OVER_180) */
+#endif
 
 /*----------------------------------------------------------------------------------*
  * Binaural Rendering Constants
diff --git a/lib_com/options.h b/lib_com/options.h
index 6dcb2f491a6dd529b837fe33bfa05ce8f6a6704e..cb3dd907e9f67e0209b5993d02949eb074024887 100755
--- a/lib_com/options.h
+++ b/lib_com/options.h
@@ -192,6 +192,8 @@
 #define NONBE_1324_TC_BUFFER_MEMOERY_KEEP               /* VA: issue 1324: do not reset TSM memory in JBM bitrate switching */
 #define FIX_1330_JBM_MEMORY_FIX                         /* VA: basop issue: 2179 fix non-BE difference in FIX_1330_JBM_MEMORY */
 #define NONBE_1380_OMASA_BUILD_DIFF                     /* Nokia: Fix for issue #1380: Large differences in OMASA output between Debug and Release builds */
+#define NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL /* Nokia: Adjustments in remaining stereo panning functions to make them BE between Debug and Release */
+
 
 /* ##################### End NON-BE switches ########################### */
 
diff --git a/lib_dec/ivas_ism_renderer.c b/lib_dec/ivas_ism_renderer.c
index 11d797253aa423b253950e3707bf6404e9e97e93..38ef231629a03754352245eedba06d3d9ba29c72 100644
--- a/lib_dec/ivas_ism_renderer.c
+++ b/lib_dec/ivas_ism_renderer.c
@@ -301,7 +301,9 @@ void ivas_ism_get_stereo_gains(
 {
     float aziRad, eleRad;
     float y, mappedX, aziRadMapped, A, A2, A3;
+#ifndef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
     const float LsAngleRad = 30.0f * PI_OVER_180;
+#endif
 
     /* Convert azi and ele to an azi value of the cone of confusion */
     aziRad = azimuth * PI_OVER_180;
@@ -311,19 +313,31 @@ void ivas_ism_get_stereo_gains(
     aziRadMapped = atan2f( y, mappedX );
 
     /* Determine the amplitude panning gains */
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+    if ( aziRadMapped >= LS_ANGLE_RAD_30_DEG )
+#else
     if ( aziRadMapped >= LsAngleRad )
+#endif
     { /* Left side */
         *left_gain = 1.0f;
         *right_gain = 0.0f;
     }
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+    else if ( aziRadMapped <= -LS_ANGLE_RAD_30_DEG )
+#else
     else if ( aziRadMapped <= -LsAngleRad )
+#endif
     { /* Right side */
         *left_gain = 0.0f;
         *right_gain = 1.0f;
     }
     else /* Tangent panning law */
     {
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+        A = tanf( aziRadMapped ) * INV_TAN_LS_ANGLE_RAD_30_DEG;
+#else
         A = tanf( aziRadMapped ) / tanf( LsAngleRad );
+#endif
         A2 = ( A - 1.0f ) / max( 0.001f, A + 1.0f );
         A3 = 1.0f / ( A2 * A2 + 1.0f );
         *left_gain = sqrtf( A3 );
diff --git a/lib_dec/ivas_sba_dirac_stereo_dec.c b/lib_dec/ivas_sba_dirac_stereo_dec.c
index 52262a9e8fe2af2205b2146115a6dc6e45651467..b20afdca419156bd75d5b8aa574f5f803d49d379 100644
--- a/lib_dec/ivas_sba_dirac_stereo_dec.c
+++ b/lib_dec/ivas_sba_dirac_stereo_dec.c
@@ -187,8 +187,9 @@ static float get_panning(
 {
     float aziRad, eleRad, y, mappedX, aziRadMapped, panning;
     float A, A2, A3;
+#ifndef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
     const float LsAngleRad = 30.0f * PI_OVER_180;
-
+#endif
     aziRad = aziDeg * PI_OVER_180;
     eleRad = eleDeg * PI_OVER_180;
     y = ( sinf( aziRad ) * cosf( eleRad ) );
@@ -197,17 +198,29 @@ static float get_panning(
 
     /* Determine the real valued amplitude panning gains */
     panning = 0.0f;
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+    if ( aziRadMapped >= LS_ANGLE_RAD_30_DEG )
+#else
     if ( aziRadMapped >= LsAngleRad )
+#endif
     { /* Left side */
         panning = 1.0f;
     }
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+    else if ( aziRadMapped <= -LS_ANGLE_RAD_30_DEG )
+#else
     else if ( aziRadMapped <= -LsAngleRad )
+#endif
     { /* Right side */
         panning = -1.0f;
     }
     else /* Tangent panning law */
     {
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+        A = tanf( aziRadMapped ) * INV_TAN_LS_ANGLE_RAD_30_DEG;
+#else
         A = tanf( aziRadMapped ) / tanf( LsAngleRad );
+#endif
         A2 = ( A - 1.0f ) / max( 0.001f, A + 1.0f );
         A3 = 1.0f / ( A2 * A2 + 1.0f );
         panning = 2 * A3 - 1.0f;
diff --git a/lib_rend/ivas_dirac_dec_binaural_functions.c b/lib_rend/ivas_dirac_dec_binaural_functions.c
index 6a162142e88a00a1031a2e4d3b67b2a4e4a8ce67..381dd5fe346a078cc42d75507dc7ed4ec6bc07c3 100644
--- a/lib_rend/ivas_dirac_dec_binaural_functions.c
+++ b/lib_rend/ivas_dirac_dec_binaural_functions.c
@@ -2450,7 +2450,9 @@ static void getDirectPartGains(
 {
     float aziRad, eleRad;
     float y, mappedX, aziRadMapped, A, A2, A3;
+#ifndef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
     const float LsAngleRad = 30.0f * PI_OVER_180;
+#endif
 
     if ( renderStereoOutputInsteadOfBinaural ) /* In stereo (i.e. non-binaural) rendering mode */
     {
@@ -2471,19 +2473,31 @@ static void getDirectPartGains(
             aziRadMapped = atan2f( y, mappedX );
 
             /* Determine the real valued amplitude panning gains */
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+            if ( aziRadMapped >= LS_ANGLE_RAD_30_DEG )
+#else
             if ( aziRadMapped >= LsAngleRad )
+#endif
             { /* Left side */
                 *lRealp = 1.0f;
                 *rRealp = 0.0f;
             }
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+            else if ( aziRadMapped <= -LS_ANGLE_RAD_30_DEG )
+#else
             else if ( aziRadMapped <= -LsAngleRad )
+#endif
             { /* Right side */
                 *lRealp = 0.0f;
                 *rRealp = 1.0f;
             }
             else /* Tangent panning law */
             {
+#ifdef NONBE_FIX_1426_STEREO_PANNING_BETWEEN_OPT_LEVEL
+                A = tanf( aziRadMapped ) * INV_TAN_LS_ANGLE_RAD_30_DEG;
+#else
                 A = tanf( aziRadMapped ) / tanf( LsAngleRad );
+#endif
                 A2 = ( A - 1.0f ) / max( 0.001f, A + 1.0f );
                 A3 = 1.0f / ( A2 * A2 + 1.0f );
                 *lRealp = sqrtf( A3 );