This paper crowns efforts, made by its author, aiming in showing and proving that the current formula for calculation of the spectra of output signals at A/D converters requires a correcting factor in it. A number of partial results obtained and published in the last years are referred to here. They paved the way to a fully satisfactory and correct result; it is presented in this work. The corrected formula for spectrum calculation is derived using a description of the output signal of an A/D converter by means of the so-called Dirac comb, however not in a direct form, but with taking into account physical reality. In addition, the paper contains a number of interpretative remarks, comments, and explanations - clarifying those matters that have so far been omitted in analyses of the sampling process, despite the fact that they raised various types of doubts.