Financial aid to students comprises: i) Government scholarships and other government grants to students or households. These include, in addition to scholarships and similar grants (fellowships, awards, bursaries, etc.), the following items: the value of special subsidies provided to students, either in cash or in kind, such as free or reduced-price travel on public transport systems; and family allowances or child allowances that are contingent on student status. Any benefits provided to students or households in the form of tax reductions, tax subsidies, or other special tax provisions are not included; ii) Student loans, which are reported on a gross basis, that is, without subtracting or netting out repayments or interest payments from the borrowers (students or households).