To be conservative, we do global cash flows in our loan presentations even though some of the businesses do not meet the definition or a parent corp or subsidiary. In a specific case, we made a loan to individuals who own/operate the restaurant tenant. We underwrote on the revenues produced by this entity which was <$1MM. In our Global Cash Flow we show all income and debt numbers (business and personal) available to us. I am looking for any opinions on whether or not we should aggregate the revenues of any and all parties included in our Global Cash Flow analysis for purpose of CRA revenue code?
Thanks for your help.

You should only use the business revenue numbers. Second since you look at the other buiness revnue the customer owns you should aggregate those numbers. So you should use the aggregate GROSS revenue you looked at in the global cash flow.