{\displaystyle \Phi _{\text{31}}=\iint _{S_{3}}\mathbf {F} \cdot \mathbf {\hat {n}} \;\mathrm {d} S=-\iint _{S_{3}}\mathbf {F} \cdot (-\mathbf {\hat {n}} )\;\mathrm {d} S=-\Phi _{\text{32}}}