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:- Year *£m 1999-2000 4.515 2000-01 2.873 2001-02 4.192 2002-03 5.202 2003-04 3.662 The Scottish contribution tothe administration of the Student Loan Company before 1999-2000 was as follows: Year £m* 1990-91 0.680 (estimated) 1991-92 1.365 1992-93 1.428 1993-94 1.791 1994-95 2.108 1995-96 2.488 1996-97 2.344 1997-98 2.761 1998-99 2.763 Note: *the administrationcosts also include development...