103 STAT. 348 PUBLIC LAW 101-73—AUG. 9, 1989 "(III) 200 percent of the dollar amount of loans and investments made to acquire, develop, and construct 1- to 4-family residences the purchase price of which is or is guaranteed to be not greater than 60 percent of the median value of comparable newly constructed 1- to 4-family residences within the local community in which such real estate is located, except that not more than 25 percent of the amount included under this subclause may consist of commercial properties related to the development if those properties are directly related to providing services to residents of the develop- ment. "(IV) 200 percent of the dollar amount of loans .u' for the acquisition or improvement of residential real property, churches, schools, and nursing homes located within, and loans for any other purpose to any small businesses located within any area which has been identified by the Director, in connection with any review or examination of community reinvestment practices, as a geographic area or neighborhood in which the credit needs of
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the low- and moderate-income residents of such area or neighborhood are not being adequately met. ' "(V) Loans for the purchase or construction of •^ churches, schools, nursing homes, and hospitals, other than those qualifying under clause (IV), and loans for the improvement and upkeep of such properties. "(VI) Loans for personal, family, household, or educational purposes, but the dollar amount treat- ed as qualified thrift investments under this subclause may not exceed the amount which is equal to 5 percent of the savings association's port- folio assets. "(iv) PERCENTAGE RESTRICTION APPLICABLE TO CERTAIN ASSETS.— The aggregate amount of the Eissets described ' - ' in clause (iii) which may be taken into account in determining the amount of the qualified thrift invest- ments of any savings association shall not exceed the amount which is equal to 15 percent of a savings association's portfolio assets. "(v) The term 'qualified thrift investments' ex- • •^ eludes— "(I) except for home equity loans, that portion of any loan or investment that is used for any pur- pose other than those expressly qualifying under any subparagraph of clause (ii) or (iii); or "(II) goodwill or any other intangible asset. " (5) CONSISTENT ACCOUNTING REQUIRED. — "(A) In determining the amount of a savings association's portfolio assets, the assets of any subsidiary of the savings association shall be consolidated with the assets of the savings association if—
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