Imputed student costs comprise according to the reporting directives of the OECD (Organisation of Economic Cooperation and Development) Development Assistance Committee (DAC), the costs incurred for students from developing countries studying at German universities and higher education institutions.
Costs for students in courses of the following subjects are not included in ODA (Official Development Assistance): sports, art / art theory, linguistics and cultural studies. The same applies to costs for students who are granted the right to stay in Germany after completing their studies. This leads to deviations from the data of higher education finance statistics.