Can a construction loan / improvement loan (upfit a commerical building) be CRA reportable?

I'm trying to find the actual guidance that tells whether or not if construction and/or improvement loans are CRA reportable.

Thanks!

It depends where the loan is listed on the Call Report Schedule RC-C Part 1. If the construction loan is secured by real estate it will not be considered as a small business loan because it will not appear in items 1e or 4a. But if it is unsecured and extended to a business it may be reported as a 4a loan. If the loan is disqualified for small business purposes it may be recognized for community development purposes. In fact, construction loans normally indicate company expansion and job creation which would be a circumstance conducive to qualifications under economic development in CRA.