§__.42(a)(2) – 3
Q: How should an institution collect data pertaining to credit cards issued to small businesses?
A3. If an institution agrees to issue credit cards to a business’s employees, all of the credit card lines opened on a particular date for that single business should be reported as one small business loan origination rather than reporting each individual credit card line, assuming the criteria in the “small business loan” definition in the regulation are met. The credit card program’s “amount at origination” is the sum of all of the employee/business credit cards’ credit limits opened on a particular date. If subsequently issued credit cards increase the small business credit line, the added amount is reported as a new origination.
Source: Interagency Questions & Answers Regarding Community Reinvestment | July 2016