Where there is an option to terminate the protection which is at the discretion of the protection seller,
institutions shall take the maturity of the protection to be the time to the earliest date at which that option may be exercised. Where there is an option to terminate the protection which is at the discretion of the protection buyer and the terms of the arrangement at origination of the protection contain a positive incentive for the
institution to call the transaction before contractual maturity, an
institution shall take the maturity of the protection to be the time to the earliest date at which that option may be exercised; otherwise the
institution may consider that such an option does not affect the maturity of the protection.