:<math> \mathbf{J(r)} = \mathbf{\hat{n}\times} \begin{bmatrix} 1-\Gamma_{||} & 0 \\ 0 & 1-\Gamma_{\perp} \end{bmatrix} \cdot \begin{bmatrix} \mathbf{H_{||}^{inc}(r)} \\ \mathbf{H_{\perp}^{inc}(r)} \end{bmatrix} </math>
:<math> \mathbf{M(r)} = -(1-\alpha) \mathbf{\hat{n} \times E} \begin{bmatrix} 1+\Gamma_{||} & 0 \\ 0 & 1+\Gamma_{\perp} \end{bmatrix} \cdot \begin{bmatrix} \mathbf{E_{||}^{inc}(r)} \\ \mathbf{E_{\perp}^{inc}(r)} \end{bmatrix} </math>
:<math> \begin{bmatrix} Z^{(EJ)} & T^{(EM)} \\ U^{(HJ)} & Y^{(HM)} \end{bmatrix} \cdot \begin{bmatrix} I^{(J)} \\ V^{(M)} \end{bmatrix} = \begin{bmatrix} V^{(E)} \\ I^{(M)} \end{bmatrix} </math>