An -channel filter bank can be viewed as an MIMO filter
A paraunitary filter bank must therefore obey
We can note the following properties of paraunitary filter banks:
This follows from the fact that paraconjugating an FIR filter amounts to simply flipping (and conjugating) its coefficients.
Note that only trivial FIR filters can be paraunitary in the single-input, single-output (SISO) case. In the MIMO case, on the other hand, paraunitary systems can be composed of FIR filters of any order.
This follows from the fact that , i.e., flipping an FIR filter impulse response conjugates the frequency response, which does not affect its amplitude response .