“…Although references to the equivalence theorem, or applications thereof, are made frequently in the literature [20,22,23,24,28,29], its precise content is apparently not widely published; a rigorous proof of the theorem, or some equivalent statement thereof, seems even less readily available. This observation constitutes the starting point of our paper: We rigorously prove a matrix decomposition theorem for unitary unimodular (2, 2) matrices [section 4], from which the Poincaré Equivalence Theorem follows as a corollary [section 5].…”