Hi Pale,
We would report in the year purchased, I am not sure how it would be reported the year after (you probably know better than I).
However, if the exam period is 2014-2016 it would be included either way. Are you concerned about CD loans per AA per year? How are you reporting the year after purchase?
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The opinions expressed are mine, do not represent the opinions of my employer, and they are not to be taken as legal advice.