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What must be reported as a loan receivable in Item 24 of Statement A of the revised Form LM-2?

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What must be reported as a loan receivable in Item 24 of Statement A of the revised Form LM-2?

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A. Enter in Column (A) the total of all gross loans receivable at the start of the reporting period, which is also reported on Line 6, Column (B) of Schedule 2 (Loans Receivable). Enter in Column (B) the total of all gross loans receivable at the end of the reporting period, which is also reported on Line 6, Column (E) of Schedule 2.

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