This is the value, as at the relevant date, for borrowings, plus overdrafts less any borrowings classified as seed capital. This method of disclosure differs from the Australian Accounting Standards. Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid. 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.