Use and take the Hermitian conjugate in the reverse product order:
The factorization gives , while . Consequently
The last equality uses the fact that commutes with and its inverse. Thus is a Hermitian matrix. The exclusion of the eigenvalue one is essential to define the inverse. Spectrally, an eigenvalue is sent to , a real number. This is the inverse Cayley transform of a unitary matrix without eigenvalue one.

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