loan before the end of such second succeeding fiscal year. (V) Of such students, the percentage who are in deferment on any such loan before the end of such second succeeding fiscal year. (VI) Of such students, the percentage who— (aa) have been making regular payments on such loans, but for whom— (AA) on any day before the end of such second succeeding fiscal year, the sum of the outstanding balance due on such loans, exceeds (BB) the sum of the outstanding balance due on such loans on the date that is one year preceding the day referred to in subitem (AA)