Need help - For a Comml RE loan where the borrowers are "individuals" and the property will be owner occupied by the the borrowers Mfg Corporation. Various financial analysis were performed including Income Potential from Leasing the Property, Sales, and the borrower's personal income from the MFG corp and other RE investments was also analyzed. The borrowers submitted corporate Tax returns for the MFG corp. as well. In this case, do you think the revenue of the corporation should be used, even though the borrowers are individuals?

I would use the revenues of the MFG corp. While to the indivuals (we know we wouldn't report their income), the loan is for the business and the building will be occupied by the business. Not sure why the loan was made to individuals but for CRA I would consider it a loan to the business.