I assume you're referring to HMDA reporting.
Are these participation loans where you are only purchasing 95% of the loan or are you purchasing 100% of the loan and requiring a 5% reserve?
If they are true participation loans, you would not report anything because you are only purchasing a partial interest in the loan (see page D-2 of the GIR). If you are purchasing 100% of the loan and requiring a reserve then you would report the full amount.
The question that has to be answered is, are these purchased loans or participation loans?
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The opinions expressed are mine and they are not to be taken as legal advice.