# Summary The `ivas_dirac_dec_binaural_functions_fx.c` file contains various BE opt flags (i.e. `OPT_2181_MATRIX_TRANSP_1_MUL`, `OPT_2182_MATRIX_SCALE_OPS`, `OPT_2185_MATRIX_OUT_SCALING`) which make the code unreadable, difficult to maintain and it complicates considerably future optimisation work.