Dan is right in that mods aren't reportable except for one situation that would be:
The Second Quarter 2011 issue of Consumer Compliance Outlook is now available on the Outlook website:http://www.philadelphiafed.org/bank-reso...a-reporting.cfm
If the bank modifies, but does not refinance, a temporary construction loan into permanent financing, does this loan become a HMDA-reportable loan?
Yes. Comment 203.2(h)-5 explains that when permanent financing replaces a construction-only loan, the loan should be reported for HMDA. In addition, construction-permanent loans must also be reported for HMDA. In essence, the bank has replaced its temporary construction loan with permanent financing through this loan modification. Because it is no longer a temporary loan and has not been previously reported, it should be reported as a home purchase loan if it meets Regulation C's definition of home purchase.