I have a group of loans where the hard maturity date is being extended (so this is a renewal); however, the extension is less than six months while they wait for new appraisals or financials. For some loans, the permanent extension is done the same reporting year while others will be done in the next. If they occur in the same reporting year, I report the permenant extension and mark the other for deletion. My question is on those where the permenant extension will be done the next reporting year (current maturity 11/15/2010, temp ext to 2/15/2011, perm ext to 12/15/2015); will I report the temp ext as it is the only renewal for the current reporting year or should I not report it as it is a temp?

For some loans, the permanent extension is done the same reporting year while others will be done in the next. If they occur in the same reporting year, I report the permenant extension and mark the other for deletion.

My question is on those where the permenant extension will be done the next reporting year (current maturity 11/15/2010, temp ext to 2/15/2011, perm ext to 12/15/2015); will I report the temp ext as it is the only renewal for the current reporting year or should I not report it as it is a temp?

You will report the first short term extension for 2010 (the one that ends in 2011) and then when it is permanently extended through 2015, report that extension in 2011.

There is no "temp" for CRA...just short term renewal/refi (no difference for CRA).