; (C) there are, in the judgment of the Secretary, exceptional mitigating circumstances that would make the application of this section inequitable; (D) for each of the 3 most recent fiscal years for which the institution submits to the Secretary disclosures on expenditures for purposes of section 132(i)(1)(AA), the sum of the expenditures on instruction and student services of the institution is equal to an amount greater than or equal to 50 percent of the institution’s revenues derived from tuition and fees, and the institution complies with the requirements of subsection (b)(2)(B). (2) Institutional requirements If an institution continues to participate in a program under this title, and the institution's appeal of the loss of eligibility is unsuccessful, the institution shall be required to pay to the Secretary an amount equal to the amount of interest, special allowance, reinsurance, and any related payments made by the Secretary (or which the Secretary is obligated to make) with respect to covered loans to students attending, or planning to attend, that institution during the pendency of such appeal. During such appeal, the Secretary may permit the institution to continue to participate in a program under this title. (d) Regulations The Secretary shall prescribe regulations designed to prevent an institution from evading the application to that institution of a on-time repayment rate determination under this section through the use of such measures as branching, consolidation, change of ownership or control, or any similar device. (e) Publication The Secretary shall publish not less often than once every fiscal year (by September 30 of each year) a report— (1) for each category of institution, and for each institution for which an on-time repayment rate is determined under this section— (A) with respect to the preceding fiscal year— (i) the on-time repayment rate for such institution; (ii) the on-time repayment rate for each category of educational programs