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Let be an Eulerian graph on vertices with adjacency matrix and characteristic polynomial . We show that when is even (resp. odd), the square-root of (resp. ) is an annihilating polynomial of , over . The result was achieved by applying the Jordan canonical form of over the algebraic closure . Based on this, we show a family of Eulerian graphs are determined by their generalized spectrum among all Eulerian graphs, which significantly simplifies and strengthens the previous result.

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