; plus (bb) the total amount of repayment assistance for such loans under such section 455(e)(9) during such year, including the unpaid principal reduced, and interest subtracted, by the Secretary. (ii) Special circumstances For the purpose of calculating the non-repayment loan balance of student cohorts under this paragraph, the Secretary shall— (I) for each qualifying student loan in a student cohort that is included in another student cohort because the student who borrowed such loan completed two or more programs of study during the same award year, the total amount of repayment assistance and amounts due but not paid for such qualifying student loan shall be divided equally among each of the student cohorts in which such loan is included; and (II) for each consolidation loan in a student cohort— (aa) determine the percentage of the outstanding principal balance of the consolidation loan attributable to such student cohort— (AA) at the time of that loan was included in such cohort, in the case of a loan consolidated before inclusion in such cohort; or (BB) at the time of consolidation, in the case of a loan consolidated after inclusion in such cohort