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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › NCI and gearning
Sir,
Do we need to include NCI in the gearing calculation? Share capital, retained earning and OCI seem quite obvious components of equity, but I’m not sure about correctness and usefulness of including NCI.
Thank you.
Michal
Exam question would tell you what to do.
My vote is that NCI is part of equity not debt.
Thank you Sir.
My pleasure
