(8) loans arising out of the purchase of assets (other than securities) under resale agreements with a maturity of more than one business day if the agreement requires the bank to resell the identical asset purchased; and
(9) participations (acquired or held) in a single loan or in a pool of loans or receivables (see the discussion of loan participations in the Glossary entry for “transfers of financial assets”).
Loan assets held for trading are to be reported in Schedule RC, item 5, “Trading assets.”
See also “loan secured by real estate,” “overdraft,” and “transfers of financial assets.”


reference: FFIEC