There is a more detailed explanation and some examples in OCC Bulletin 94-37b on page 18 "Real Estate- Secured Business Loans of $1 million or less. One item that should be of note is that in the original proposal it was going to exempt "business loans that were not dependent on sale of, or rental income derived from, the real estate taken as collateral as the primary source of repayment."
The final rule narrowed the scope by changing the exemption to "business loans that were not dependent on sale of, or rental income derived from, real estate as the primary source of repayment."
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Not a legal opinion, just my personal opinion.
"A nickel isn't worth a dime today."- Yogi Berra