Are all loans considered in the loan to deposit, the lending in/out of our assessment area, geographic and borrower distribution tests? I understand that reportable SB and SF loans can not be counted as CD, but I'm confused as to how the CD loans play into the lending test. Are they included in the lending test for ISB's? Or is it just one or the other places that they can be counted?

Your small business/small farm loan data is what is looked at under the ISB Lending test...all the community development stuff gets lumped together under one test so your CDL's fall in there...
I don't keep my CDL's with my SB/SF data...

I would think that your LTD ratio and in/out of the AA ratio include all loans net of things like the loan loss reserve. I agree with Rizzy on the SB, SF and CD loans.

Thank you. It looks like our reports include all loans. We'll have to work on this.

Your LTD ratio is calculated and presented in the UBPR on page 10. In addition that page compares you to your peer group so it helps put your performance into perspective.

As pointed out by Rizzo, Community Development lending, investing and services gets lumped into the "new, flexible community development test" for ISB's touted by the agencies in 2005.