We report ALL Community Development Loans.
From the CRA Guide to Data Reporting:
https://www.ffiec.gov/cra/pdf/2015_CRA_Guide.pdf Institutions subject to CRA data reporting requirements must report the aggregate number and amount of community development loans originated or purchased during the prior calendar year.
At exam time is when you will provide information regarding the community development purpose and location (In or out of AA)(and/or benefits) of the community development loans.