Does Apple TV output audio via both HDMI and Toslink at the same time?

I would like to know if Apple TV outputs audio via both the HDMI and Toslink ports AT THE SAME TIME...

Ideally, I want to use it in my main zone connected to my TV via HDMI and convert the Toslink signal to analog to be exported to Zone 2 on my receivers. (My receiver - as do most - can only direct analog sources to Zones 2, 3, and 4)