A nonpolarizing beam splitter is designed for approximately equal power splitting ratios for the two orthogonal linear polarizations, at specified wavelengths and angle of incidence. It need not be 50:50, lossless, or have equal transmission and reflection wave phases for both linear polarizations. A scalar beam splitter scattering matrix therefore still requires a specified electromagnetic polarization and operating range. Polarizing beam splitters instead aim to separate those linear polarizations into different paths.
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