This is the value, as at the relevant date, of receivables classified as seed capital. Seed capital is the preliminary contribution of funding toward the financing of a new business. Commonly this is in the form of a loan, usually provided by a related entity. 

This is to be reported by friendly societies only for APRA reporting purposes.  For friendly societies this relates to the means an amount transferred, with the approval of APRA, from the general fund of a friendly society to one of its approved benefits funds for the purpose of meeting the capital requirement for the approved benefit fund.