Recently, the molecular electronic structure theories for efficiently treating static (or strong) correlation in a black-box manner have attracted much attention. In these theories, a spin projection operator is used to recover the spin symmetry of a broken-symmetry Slater determinant. Very recently, Pons Viver proposed the practical and exact implementation of Löwdin's spin projection operator (Int. J. Quantum Chem. 2019, 119, e25770). In the present study, we attempt to supply mathematical proofs to Pons Viver's proposals and show a condition for establishing Pons Viver's implementation. Moreover, we explicitly derive the (spin projected) extended Hartree-Fock (EHF) equations on the basis of the model of common orbitals (ie, closed-shell orbitals used in the restricted open-shell Hartree-Fock (ROHF) method), which was combined by Pons Viver with the EHF method. K E Y W O R D S extended Hartree-Fock method, extended pairing theorem, spin projection operator, static correlation 1 | INTRODUCTIONRecently, in the field of molecular electronic structure theory, Scuseria and co-workers have developed the projected Hartree-Fock (PHF) method in order to efficiently treat static (or strong) correlation in a black-box manner. [1][2][3][4] In the PHF method, to deliberatively break spin symmetry of a single Slater determinant and then variationally restore it, a spin projection operator such as Löwdin's spin projection operator [5] is employed. [1] Concretely, the projection operator is expressed as an integration of the spin-rotation operator (ie, Percus-Rotenberg integration [6] ) and it can be numerically evaluated with grid points. [3,7] As a result, one must determine the appropriate number of grid points, and then one must calculate the rotated Fock matrix at each grid point. [7] These results may give a negative image to the PHF method, but it has been reported that the PHF method has modest mean-field computational cost. [1][2][3] Moreover, according to Lestrange et al, [7] these inconveniences originating from the use of the grid points can be mitigated by using an efficient algorithm and Lebedev integration grids. On the other hand, unfortunately, the PHF method is not size consistent, [1] but Scuseria and co-workers have attempted to reduce the size consistency errors while exploring the origin of the errors. [8,9] On the other hand, to obtain a wave function of the desired spin multiplicity from an unrestricted Hartree-Fock (UHF) wave function, Mayer et al [10][11][12] already derived the (spin projected) extended Hartree-Fock (EHF) equations by using both Löwdin's spin projection operator and generalized Brillouin theorem [13][14][15] in the 1970s. It has been known that for small molecules, the EHF method yields good results, [12] but its computational cost is high due to its quite complicated equations. [16] Moreover, the EHF method is also not size consistent [16][17][18] and another serious shortcoming of the EHF method is that for large systems the EHF energy per particle reduces to