An absorbing substrate of complex refractive index n2-jk2 can be coated by a transparent thin film of refractive index n1 and normalized thickness ζ so that the ratio of complex reflection coefficients for the pand s polarizations of the film-covered substrate ρ is the inverse of that of the film-free substrate ρ¯ at a given angle of incidence φ. A pair of parallel (metallic) mirrors, one uncoated and the other coated with a ρ-inverting layer, causes a beam displacement without change of polarization and with a certain net reflectance (insertion loss) ℜ. In this paper the constraint on n1,n2,k2 for ρ inversion (ρρ¯ = 1) is represented by a family of constant -n1 contours in the n2k2 plane at φ = 45, 60, and 75°. Along each solution curve, ζ...