Hi,
I'm having the same problem on an S905 device. AAC 5.1 files play fine (albeit with 2.0 output) through HDMI to a receiver when the channels are set to 2.0, but there's no sound when the channels are set to 5.1. However, files with AAC 2.0 play fine even when channels are set to 5.1. All AAC files, whatever their number of channels seem to play fine when the channels are set to 2.0.
Trying to play the file: ChID-BLITS-EBU.mp4
Here's the log:
Hope it helps!