The process can't be subtractive. Imagine you had three layes with the same reflectance as silicon. A subtractive formula would give
$$100\%-38\%-38\%-38\%=-14\%,$$ which is meaningless.
The process is multiplicative. After the first reflection, what remains passes the next diopters and undergoes other reductions in the same proportion,
$$100\%\to62\%\to62\%\cdot62\%\to62\%\cdot62\%\cdot62\%=23.8\%.$$
Hence
$$(100\%-8\%)\cdot(100\%-38\%)=57.0\%.$$