If an institution collects current YE financial documents due to a larger lending relationship, but they don't rely upon them in making a credit decision for a loan we are reporting on the CRA LR, can we report the Borrower's revenue for that loan based on the current YE financial documents we possess, or MUST it be what was utilized in the specific loan's credit decision, which none were considered in this case (renewal of internal brokerage-secured loan)?

Furthermore, does your answer also apply to any Community Development Loans we may report as well?

We report the revenue in those situations. It's harder to argue that you had it and it played no role whatsoever in your decision to grant credit, rather than just reporting what you have.

Ditto.

If you have access to revenue information you should report it, regardless of it being used or not in deciding on the loan. When looking at your distribution of small business loans compared to aggregate, anything with a "3" for revenue unknown gets dropped out the calculations and can have a negative effect on your performance.

Revenue information is never used when looking at qualified CD Loans.

Would the same go for income from Guarantors on a loan?

Income from Guarantors has nothing to do with revenues generated by the business.

Perfect!!! Thanks very much RL!