I've read previous posts, the CRA guide and the Q&A and still have a question about participations. I guess I'm a little thick in the head.
If our bank enters into a participation at the time of origination and it's not a community development purpose loan, what amount do we enter on our CRA LR? The original amount of the loan? Our portion of the participation? Nothing?
Also, is it any different if the originating bank is an affiliate versus an outside bank?
Thank you.

You report the original amount of the loan, not just your portion purchased. If the original amount of the loan is in excess of $1 million for small business or $500,000 for small farm, you don't get to report it at all. It doesn't make any difference whether the originating bank is an affiliate or not.

I'm confused on these, as well. On our CRA LR, if we purchase a $1million participation in a $5million loan: a) the lead bank reports the whole thing and we report nothing? b) we report our $1million share?

What if we purchase a $400,000 participation in a $1million loan?

This concept is very hard for me to wrap my head around.

edited because I thought I should be a little more clear in my examples.