; (II) the median cumulative indebtedness of borrowers of loans described in subclause (I) in the same program as the borrower at the same institution; and (ii) the median annual earnings for individuals who attended the institution, as described in subparagraph (N). ; and (D) by adding at the end the following: (M) A statement that the borrower does not have to accept the full amount of loans for which the borrower is eligible, and an explanation that loan eligibility calculations are determined based on a cost of attendance that may include expenses such as housing, food, and transportation. (N) The most recent College Scorecard information (or information from a similar successor website) that shows the median annual earnings of students who received Federal student aid and who are no longer enrolled at the institution and are working, at the time that is 10 years after the date of such students' entry to the institution— (i) for individuals who were enrolled in the institution; and (ii) if available through the College Scorecard (or similar successor website), for individuals who were enrolled in the borrower's undergraduate or graduate program. (O) The percentage of borrowers who attended the institution and have completed or are no longer enrolled that are in active repayment (as compared to all borrowers who attended the institution and have completed or are no longer enrolled). (P) For undergraduate borrowers, the completion rate of the institution, as available through the College Scorecard (or similar successor website), for the most recent year for which data are available. (Q) A statement that— (i) the statistics provided under this paragraph are averages and median values based on past years; (ii) the borrower's repayment amounts, median earnings, and likelihood of completion may vary from such statistics