§__.42(b)(2) – 5
Q: Should institutions collect and report data about community development loans that are refinanced or renewed?
A5. Yes. Institutions should collect information about community development loans that they refinance or renew as loan originations. Community development loan refinancings and renewals are subject to the reporting limitations that apply to refinancings and renewals of small business and small farm loans. See Q&A §__.42(a) – 5.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016