Commercial Loans: Comptroller's Handbook (Section 206)

Introduction"Commercial loans" is a term commonly used to designate loans not ordinarilymaintained by either the real estate or consumer loan departments. In assetdistribution, commercial or business loans frequently comprise one of the mostimportant assets of a national bank. They may be secured or unsecured and forshort or long-term maturities. Such loans include working capital advances, term business loans, agricultural credits, and loans to individuals for businesspurposes