i think paragraph 13.3 of RFC 6386 can shed some light here:
"
For the first coefficient (DC, unless the block type is 0), we
consider the (already encoded) blocks within the same plane (Y2, Y,
U, or V) above and to the left of the current block. The context
index is then the number (0, 1, or 2) of these blocks that had at
least one non-zero coefficient in their residue record. Specifically
for Y2, because macroblocks above and to the left may or may not have
a Y2 block, the block above is determined by the most recent
macroblock in the same column that has a Y2 block, and the block to
the left is determined by the most recent macroblock in the same row
that has a Y2 block.
"
So, basically, it's not the block immediately left or top to the current macroblock,
but the ones that last had an Y2 block in the left or top direction (skipping over
the ones that hadn't).
Thanks,
Vijay.