“…Next theorem shows that (30) and A E are FOV-equivalent and, therefore, B E L provides a preconditoner for general minimal residual (GMRES) method as suggested in [32,40,41,42] Theorem 5.3. Assuming a shape regular mesh and the discretization described above, there exists constants Σ L and Υ L , independent of discretization and physical parameters, such that, for any x = (u, p, β) ⊤ = 0,…”