Denial and LTV/Appraisal

We have a denial that was based off of the appraisal. The appraisal came back $100,000 less that what was estimated on the LE and the calculations in the loan file. My question is we have the estimated LTV off the estimated loan value in the file (which was much higher at that time). The denial was solely based on the appraised value. We would report the value on the LAR off the appraised value that was lower than anticipated, but we don't have to go back and calculate the LTV again based off the final appraised value do we? Should we?

Except for a purchased Covered Loan, if the Financial Institution relied on a CLTV ratio when
making its credit decision, the Financial Institution reports the CLTV ratio on which it relied. (Page 81 in the 2021 GIR)

thank you Dan.