Does the affiliate to the borrower actually have to be a guarantor on the loan in order for you to report their revenue? Sometimes the purpose description or comments on the LAR will reference the other business but not have them as a guarantor.

Example- The borrower is a holding company and they're getting a loan for working capital to be used by a dentist's office that operates out of the RE under the holding company. The dentist himself is a guarantor. His practice is not a guarantor. The holding company and dental practice are owned by the same person and the dental practice operates out of the RE that's under the holding company(borrower)...and the funds will be used for the practice...

Should I report the GR of the Dental practice since that's who pays rent to the holing company and will ultimately repay the loan?..
OR
Should I old report the borrower's gross rents since the practice isn't a guarantor on the loan?...