Perforates are frequently used as part of sound reducing treatment in for instance aircraft engine and IC engine applications. In these applications they are exposed to fluid flow and high-level acoustic excitation, and this influences the acoustic properties of the perforate, as is well known from many published papers. The acoustic properties are usually described using a transfer impedance. In a previous part of this study the effect on the real part (resistance) of the transfer impedance was studied using both a conventional impedance tube (two-port) setup and an innovative three-port setup. The three-port configuration made it possible to study both the effect of grazing flow and high-level excitation effects separately as well as jointly. The present paper is a follow-up study where the imaginary part (reactance) of the transfer impedance is the focus. Comparisons are made with results from previously published papers and empirical models.