The second term of the 4-term equation relates to the in-plane shear deformation of the shear wall.
Shear Stiffness Bv
The value for shear-through-thickness rigidity Bv for wood structural panels is taken from O86 Tables 9.1- 9.3. For gypsum wallboard, 7000 N/mm is used as per O86 11.7.1.2.
Shear Value v On Either Side of Wall
Refer to Distribution to Sides of Composite Wall for an explanation of how shear is apportioned to each side of a wall with different sheathing materials on either side of the wall.