Unsecured CML loan made to two individuals for the purpose of buying out partner of an investment property. I have several questions.

1) Is this a CRA Small business loan? It's under $1M and is classified as a commercial unsecured on the call report.

2) Assuming it is Small Business loan, do I report the income of the individuals as the gross revenues?

Thanks,

Yes, it is a small business loan for CRA as it is coded as 4a on the call report. For revenue, because the borrowers already were part owners of the property, you could report the property revenue. See my comment here:

http://www.bankersonline.com/forum/ubbth...182#Post1981182

CRA revenues on loans to individuals with multiple revenue streams can be confusing. Keep the goal in mind....is this a small business empire or a big business (greater than $1 million) empire?

Thank you Kathleen