Just want to make sure that I'm thinking correctly (you never know )...We purchased 85% of a loan originated with another institution...a participation...for small business purposes, I report the full amount of the note?
i.e. Loan originated at A Bank for $300,000 and we, B Bank, purchased $255,000

You follow the Call Report instructions, which I don't have handy with me, but I believe you report the full amount of the loan on your LAR. For examination purposes, examiners will consider the amount that you actually purchased (85% of the total).

Yes, report the full amount per call report instructions, in order to determine the loan qualifies as a reportable Small Business or Small Farm.

Thanks for the input! As always, it is GREATLY appreciated