The value to be reported is the net market value, or fair value, of borrowings 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.Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding that it will be repaid.Net market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal.