Q: When is it acceptable to use “unknown” for gross annual revenues when reporting CRA data?
A: Q&A __.42(a)(4)-2 addresses circumstances in which no revenue information is requested or considered in making the credit decision. In these instances, institutions should enter the code indicating “revenues not known.” Examples of these transactions include loans secured by certificates of deposit or savings, which often do not require revenue information in the credit decision.
This can be found in - CRA FAQ# 9 of the FAQs. The Federal Reserve Board FAQs can be found at: https://consumercomplianceoutlook.org/2011/second-quarter/hmda-and-cra-data-reporting/