Non-Factorizable Phases, Yukawa Textures and the Size of sin$2\beta$

We emphasize the crucial r\^ ole played by non-factorizable phases in the analysis of the Yukawa flavour structure performed in weak bases with Hermitian mass matrices and with vanishing $(1,1)$ entries. We show that non-factorizable phases are important in order to generate a sufficiently large $\sin 2 \beta $. A method is suggested to reconstruct the flavour structure of Yukawa couplings from input experimental data both in this Hermitian basis and in a non-Hermitian basis with a maximal number of texture zeros. The corresponding Froggatt--Nielsen patterns are presented in both cases.