Gearing Forums › Ask CIMA Tutor Forums › Ask CIMA F3 Tutor Forums › Gearing This topic has 0 replies, 1 voice, and was last updated 9 months ago by rakhi92. Viewing 1 post (of 1 total) Author Posts September 27, 2021 at 10:38 pm #636626 rakhi92 Topics: 1Replies: 1☆ Hi I just wanted to get confirmation on the calculation of gearing. If using market values – equity will be the market value of shares x number of shares. If using book values – equity will be share capital + share premium + reserves. Is that correct? What about retained earnings? Thanks Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In