
In this situation, equal amounts of light will be reflected from the coated black and white areas and consequently an opacity value of 100% will be obtained.
The test is done by doing a draw down of a wet paint over a black and white substrate. After the film has dried, a colorimeter or spectrophotometer is used to measure the amount of reflected light from the coated black and white area of the substrate. This ratio expressed as a percentage of the amount of light reflected from the coated black to white area is opacity.
Opacity = R (black) / R (white)
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