These loans were accounted foron a cash accounting basis until 2000-01, and therefore there were no loancosts (apart from SLC administration costs – see below) to the ScottishExecutive or its predecessor, The Scottish Office.Thechange in accounting treatment from Cash Accounting to Resource Accounting as describedin the answer to S2W-14052, answered on 25 February 2005, introduced a cost for all student loan advances.Resourceaccounts giving the cost of student loans for students domiciled in Scotland areavailable from 1999-2000, and these can be found on the Scottish Executivewebsite at:www.scotland.gov.uk/publications.The cost to the ScottishExecutive of the Student Loans Company since 1999-2000 is as follows...