Using the accounting information provided below, calculate the following measures of gearing:

long-term debt (LTD) to equity LTD to LTD plus equity total debt to equity net debt in absolute terms net debt to equity total debt to total assets income gearing total liabilities to total assets Shareholders’ funds £500m Cash £20m Short-term deposits £40m Short-term bank borrowing £50m Debentures and other long-term debts £200m Total assets £800m Total liabilities £300m Profit before interest and tax £120m Net interest payable £25m