; and (iii) a bachelor’s degree. (D) An introduction to the financial management resources provided by the Financial Literacy and Education Commission. (E) An explanation of how the student may seek additional financial assistance from the institution’s financial aid office due to a change in the student’s financial circumstances, and the contact information for such office. (3) Students receiving Federal Pell Grants The information to be provided under paragraph (1)(A) to each student receiving a Federal Pell Grant shall include the following: (A) An explanation of the terms and conditions of the Federal Pell Grant. (B) An explanation of approved educational expenses for which the student may use the Federal Pell Grant. (C) An explanation of why the student may have to repay the Federal Pell Grant. (D) An explanation of the maximum number of semesters or equivalent for which the student may be eligible to receive a Federal Pell Grant, and a statement of the amount of time remaining for which the student may be eligible to receive a Federal Pell Grant. (E) An explanation that, in the case of a student who transfers to another institution, the amount of time remaining for which a student may be eligible to receive a Federal Pell Grant, as provided under subparagraph (D), will not change, regardless of whether all of the courses completed by such student are accepted for purposes of meeting specific degree or program requirements by the institution to which such student transfers. (4) Borrowers receiving loans made under part D (other than Parent PLUS Loans) The information to be provided under paragraph (1)(A) to a borrower of a loan made under part D (other than a Federal Direct PLUS Loan made on behalf of a dependent student) shall include the following: (A) To the extent practicable, the effect of accepting the loan to be disbursed on the eligibility of the borrower for other forms of student financial assistance. (B) An explanation of the use of the master promissory note. (C) An explanation that the borrower