I have always struggled with the revenue concept when there are personal borrowers that are borrowing money that is clearly to be for their company and the company is the guarantor. For instance, the loan is to an individual and their company is the guarantor, the primary source of repayment is revenues of the company (guarantor). What revenues do you use for GAR?

Is the person who owns the company and the company itself considered an affiliate and therefore you may use the revenues of the company?

We use revenues of the company. Personal income is not reportable.