Answer:
Small business and small farm loans are taken directly from specific Call Report line items. Specific line items in Schedule RCC-1 cause those loans to be reported on Schedule RCC-2 (Small Business and Small Farm).
Loans secured by nonfarm nonresidential real estate of $1 million or less area reported as small business whether to for profit or not for profit businesses. The Call Report instructions provide detail on exclusions.
Loans $1 million or less to for profit businesses that are unsecured or secured by collateral other than nonfarm nonresidential real estate are reported as small business. Loans to nonprofits are excluded unless secured by oil or mining production payments. The excluded nonprofit loans should be evaluated for community development lending potential.
The Call Report instructions provide more specific details for each line items.
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