From time to time we have a HMDA reportable business purpose loan that gets disclosed on consumer docs; therefore, an APR is disclosed. In these cases where we have a business loan that discloses an APR, do we report "N/A" for Rate Spread or calculate based on the APR that was disclosed?

See page 41 A-8 from the GIR. If the loan is not subject to reg Z, than you would report NA for your rate spread.