In reviewing our CRA reportable loans we have a few that are made to individuals but are for the benefit of a partnership. For example, a father and son have a concrete business set up as a partnership. The son makes a loan, in his name only, years ago for the startup of that business. When reporting the refinancing, should we report the gross revenues of only the son's percentage of interest in the partnership or the whole gross revenues for the partnership? - Basically, the loan was underwritten using the customer's personal income and income from various other businesses that he is a part of, in addition to, his portion of the concrete business.