§__.42(a)(2) – 2
Q: How should an institution collect data about multiple loan originations to the same business?
A2. If an institution makes multiple originations to the same business, the loans should be collected and reported as separate originations rather than combined and reported as they are on the Call Report, which reflects loans outstanding, rather than originations. However, if institutions make multiple originations to the same business solely to inflate artificially the number or volume of loans evaluated for CRA lending performance, the Agencies may combine these loans for purposes of evaluation under the CRA.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016