其原理包括氧化从涂料的颜料部分获得的试验溶液中所含的汞化合物，或在从水可稀释涂料的液体部分获得的试验溶液蒸发残渣的封闭系统中用氧燃烧。将汞（II）化合物还原为基本汞。采用波长为253.7 nm的冷蒸汽（无火焰）原子吸收光谱法测定单原子蒸汽中的汞。该方法适用于“可溶性”汞含量在约0005%（m/m）至0.05%（m/m）范围内的涂层材料。

The principle consists in oxidation of the of hte mercury compounds contained in the test solution obtained from the pigment portion of the paint or combustion with oxygen in an enclosed system of the evaporation residue of the test solution obtained from the liquid portion of water-dilutable paints. Reduction of the mercury(II) compounds to elementary mercury. Determination of the mercury, as the monoatomic vapour, by cold vapour (flameless) atomic absorption spectrometry at a wavelength in the region of 253,7 nm. The method is applicable to coating materials having "soluble" mercury contents in the range of about 0,005 % (m/m) to 0,05 % (m/m).