; and (B) if the credit account has been open less than 1 year, the fee and interest rate shall be calculated based upon the total of all fees and finance charges described in subsection (b)(1) charged by the creditor since the plan was opened, divided by the average daily balance, and multiplied by the quotient of 12 divided by the number of full months that the credit plan has been in existence. (2) Other credit plans For purposes of this section, in calculating the fee and interest rate, the Bureau shall require the method of calculation of annual percentage rate specified in section 107(a)(1), except that the amount referred to in that section 107(a)(1) as the finance charge shall include all fees, charges, and payments described in subsection (b)(1) of this section. (3) Adjustments authorized The Bureau may make adjustments to the calculations in paragraphs (1) and (2), but the primary goals of such adjustment shall be to protect consumers and to ensure that the 36-percent fee and interest rate limitation is not circumvented. (d) Definition of creditor As used in this section, the term creditor has the same meaning as in section 702(e) of the Equal Credit Opportunity Act ( 15 U.S.C. 1691a(e) ). (e) No exemptions permitted The exemption authority of the Bureau under section 105 shall not apply to the rates established under this section or the disclosure requirements under section 127(b)(6). (f) Disclosure of fee and interest rate for credit other than open end credit plans In addition to the disclosure requirements under section 127(b)(6), the Bureau may prescribe regulations requiring disclosure of the fee and interest rate established under this section. (g) Relation to State law Nothing in this section may be construed to preempt any provision of State law that provides greater protection to consumers than is provided in this section. (h) Civil liability and enforcement In addition to remedies available to the consumer under section 130(a), any payment compensating a creditor or prospective creditor, to