We have now found \hat{Q} and \hat{U} and this allows us to find the matrix \hat{B} which is, due to Schur's theorem, unitarily similar to a triangular matrix (upper in our case) since we have that \hat{Q}^{-1}\hat{A}\hat{Q} = \hat{B}, from Schur's theorem the matrix \hat{B} is triangular and the eigenvalues the same as those of \hat{A} and are given by the diagonal matrix elements of \hat{B} . Why?
Our matrix \hat{B}=\hat{U}\hat{Q} .