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/usr/share/doc/libmath-sparsematrix-perl/copyright is in libmath-sparsematrix-perl 0.03-1.

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The actual contents of the file can be viewed below.

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Format: http://dep.debian.net/deps/dep5/
Upstream-Name: Math-SparseMatrix
Upstream-Contact: Ted Pedersen <tpederse at d.umn.edu>; Mahesh Joshi <maheshj@cmu.edu>
Source: http://search.cpan.org/dist/Math-SparseMatrix/

Files: *
Copyright: Ted Pedersen <tpederse at d.umn.edu>; Mahesh Joshi <maheshj@cmu.edu>
License: GPL-2+

Files: debian/*
Copyright: 2011, TANIGUCHI Takaki <takaki@debian.org>
License: Artistic or GPL-2+

License: Artistic
 This program is free software; you can redistribute it and/or modify
 it under the terms of the Artistic License, which comes with Perl.
 .
 On Debian systems, the complete text of the Artistic License can be
 found in `/usr/share/common-licenses/Artistic'.

License: GPL-2+
 This program is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation; either version 2, or (at your option)
 any later version.
 .
 On Debian systems, the complete text of version 2 of the GNU General
 Public License can be found in `/usr/share/common-licenses/GPL-2'.