Commercial Loan (corporate address) to provide funds to assist a family member of the guarantor with construction costs to finish their home. Subject home is out-of-state. Note is secured by a brokerage account.

Review the instructions for line 4a for the Call Report. For loans not secured by Real Estate, you would report on line 4a if the loan is for commercial or industrial purposes. If the loan is not for commercial or industrial purposes, then you would not report on line 4a, and the loan is not reportable.