Elder accounts released, Cap raise enroute? Mr Jackman said Elders was still in talks with parties interested in re-capitalising the company, but no binding or complete proposals had been received. Elders said earnings before interest and tax (EBIT) in the rural services business in 2013 were affected by a $24.2 million charge related to accounting discrepancies in Elder's live export business. The charge was needed to restate the global livestock trading balance sheet after the company identified that trading results had not been recorded in line with accounting policies. Investigations were continuing into the accounting irregularities. Elders said current evidence pointed to likely inappropriate, and potentially fraudulent, activity.