Here we assess the spectral and imaging properties of Fabry P\'erot etalons
when located in solar magnetographs. We discuss the chosen configuration
(collimated or telecentric) for both ideal and real cases. For the real cases,
we focus on the effects caused by the polychromatic illumination of the filter
by the irregularities in the optical thickness of the etalon and by deviations
from the ideal illumination in both setups. We first review the general
properties of Fabry P\'erots and we then address the different sources of
degradation of the spectral transmission profile. We review and extend the
general treatment of defects followed by different authors. We discuss the
differences between the point spread functions (PSFs) of the collimated and
telecentric configurations for both monochromatic and (real)
quasi-monochromatic illumination of the etalon. The PSF corresponding to
collimated mounts is shown to have a better performance, although it varies
from point to point due to an apodization of the image inherent to this
configuration. This is in contrast to the (perfect) telecentric case, where the
PSF remains constant but produces artificial velocities and magnetic field
signals because of its strong spectral dependence. We find that the unavoidable
presence of imperfections in the telecentrism produces a decrease of flux of
photons and a shift, a broadening and a loss of symmetrization of both the
spectral and PSF profiles over the field of view, thus compromising their
advantages over the collimated configuration. We evaluate these effects for
different apertures of the incident beam.Comment: 20 pages 22 figures 2 Appendice