I have a commercial loan that I'm not sure how it should be reported - CRA or HMDA? The loan is a new commercial mortgage to reimburse the purchase of a property (91%) and install a new heat pump (9%). The collateral is a 2nd & 3rd assignment on marketable securities (trust accounts) and a 1st mortgage on the reimbursed property (TAKEN AS AN ABUNDANCE OF CAUTION). How should this loan be reported?

If the property being improved is a dwelling for HMDA, then it sounds like a home improvement loan that would be HMDA reportable. It doesn't matter that the primary purpose of the loan wasn't home improvement, or that the dwelling was only taken as an abundance of caution. You have a loan where some of the proceeds were used to improve a dwelling and is secured by a dwelling.