“…13,44,45 However, its location, in general, has no direct relation to the coalescence of resonances and, hence, to physical observables. 12,18 Although, as was shown in Refs. 46,47 , physical properties of the system do change at EP of the scattering matrix of a system with balanced gain and loss, where two unimodular eigenvalues of the S-matrix turn into two non-unimodular.…”