https://doi.org/10.1351/goldbook.R05235
Fraction of incident radiation reflected by a surface or discontinuity, , where and are, respectively, the incident and reflected spectral radiant power.
Note:
The reflectance for a beam of light normally incident on a surface separating two materials of refractive indices and is given by Reflectance increases as the angle of incidence decreases from 90 degrees.
The reflectance for a beam of light normally incident on a surface separating two materials of refractive indices