Student Loans - Business, Innovation and Skills Committee Contents

Annex B: Student loans accounting entries from 2013-14

As with all government Departments, BIS' budget is split into resource (short-term) and capital (long-term). Each of these categories is further split into DEL (where risk lies primarily with the Department) and AME (where risk lies primarily with Treasury). The accounting treatment of student loans is important because it determines whether there are sufficient incentives for managing the long term costs of student loans.TABLE 6: HM TREASURY CONSOLIDATED BUDGETING GUIDANCE

Source: Business Innovation and Skills Committee analysis of HM Treasury, Consolidated budgeting guidance 2014-15, paras 8.9-8.20

Negative entries are shown in green

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Prepared 22 July 2014