§__.42(a) – 1
Q: Must institutions collect and report data on all commercial loans of $1 million or less at origination?
A1. No. Institutions that are not exempt from data collection and reporting are required to collect and report only those commercial loans that they capture in Call Report Schedule RC-C, Part II. Small business loans are defined as those whose original amounts are $1 million or less and that were reported as either “Loans secured by nonfarm or nonresidential real estate” or “Commercial and industrial loans” in Call Report Schedule RC-C, Part I.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016