gearingPronunciation: /ˈgɪərɪŋ/Definition of gearing noun 1the set or arrangement of gears in a machine: the mill’s internal waterwheel and gearing survive 2British the ratio of a company’s loan capital (debt) to the value of its ordinary shares (equity): the firm expects its gearing to rise to 20 per centgearing in other Oxford dictionaries Definition of gearing in the US English dictionary