If they meet the call code definition, yes.
1.b Secured by farmland.
Report (on the FFIEC 031, in column B) loans secured by farmland and improvements thereon, as evidenced by mortgages or other liens. Farmland includes all land known to be used or usable for agricultural purposes, such as crop and livestock production. Farmland includes grazing or pasture land, whether tillable or not and whether wooded or not.
Include loans secured by farmland that are guaranteed by the Farmers Home Administration (FmHA) or by the Small Business Administration (SBA) and that are extended, serviced, and collected by any party other than FmHA or SBA.
Exclude, however, loans extended, serviced, collected, and insured by FmHA (report in Schedule RC-B, item 2.a, Securities "Issued by U.S. Government agencies"). Also exclude loans for farm property construction and land development purposes with original maturities of 60 months or less (report in Schedule RC-C, part I, item 1.a).
1.e Secured by nonfarm nonresidential properties.
Report (on the FFIEC 031, in column B) loans secured by real estate as evidenced by mortgages or other liens on business and industrial properties, hotels, motels, churches, hospitals, educational and charitable institutions, dormitories, clubs, lodges, association buildings, "homes" for aged persons and orphans, golf courses, recreational facilities, and similar properties.
Exclude loans for nonfarm nonresidential property construction and land development purposes with original maturities of 60 months or less (report in Schedule RC-C, part I, item 1.a).
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