§__.42(a) – 4
Q: Should institutions collect and report data on all agricultural loans of $500,000 or less at origination?
A4. Institutions are to report those farm loans that they capture in Call Report Schedule RC-C, Part II. Small farm loans are defined as those whose original amounts are $500,000 or less and were reported as either “Loans to finance agricultural production and other loans to farmers” or “Loans secured by farmland” in Call Report Schedule RC- C, Part I.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016