Okay, say Bank A aquires Bank B. Bank A is an ISB. Bank B was a small bank. After the acquisition, Bank A still qualifies as an ISB, and does not report its small business and small farm loans.
So here's the question. If, in the portfolio of loans that Bank A purchased as part of the acquisition, there are loans that qualify as community development loans, does Bank A get to count them as CD loans in the year they were purchased?
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You keep using that word. I do not think it means what you think it means.