| http://www.w3.org/ns/prov#value | - entage rate exceeds 36 percent (calculated as though the transaction were a closed-end transaction pursuant to subclause (I)); or `(III) in the case of an open-end credit transaction, the cost elements associated with the extension of credit and due in the first 91 days, including finance charges, fees, service charges, renewals, credit insurance premiums, and any other charge or premium with resp
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