We have a renewal that is under $1 million, but the original line of credit was over a million. Do we report the renewal?

If it's only paid down, I wouldn't. If it's a renewal w/ new money I would.

If you are renewing a line of credit that was originally over $ 1 million and will be renewed for $1 million or less you would report it as a small business loan if appears on Item 1e or 4a of the Call Report.

Thank you for your responses!

I agree with Len. If the loan is being renewed/refinanced for $1 million or less and falls into the c&i or non-farm, non-residential real estate secured sections of the call report, that is a small business loan for CRA. It would be an error not to report.