I'm reviewing SB and SF loans for CRA reporting accuracy. I have two brothers that have both opened loans individually. Neither are listed as a co-borrower or guarantor on the other. Both have their own tax return with a schedule F. Would I combine the tax returns (schedules F) to get a clear picture of the revenue of the entire farm and not just the share of one brother?

The borrower descriptions indicate that the brothers farm closely. The two farm 1,200+ acres. Additionally, they have a cow operation. There is no formal partnership and all borrowings and debts are separate, but some assets are shared 50/50. The borrow separately on all notes.

Also, with any help you are able to give, is there guidance I can point the logic to?
Thanks so much!!