Commercial Loans Comptroller's Handbook (section 206)

"Commercial loans” is a term commonly used to designate loans not ordinarily maintained by either the real estate or consumer loan departments. In asset distribution, commercial or business loans frequently comprise one of the most important assets of a national bank. They may be secured or unsecured and for short or long-term maturities. Such loans include working capital advances,term business loans, agricultural credits, and loans to individuals for business purposes.