What type of document is NOT usually shared during regular borrower monitoring?

The correct answer highlights the nature of loan agreements as documents typically established at the inception of a loan, rather than those monitored regularly over the life of the loan. Loan agreements outline the terms, conditions, and covenants associated with the borrowing arrangement. While they are critical documents for the initial assessment of the loan, they do not change frequently and are not routinely shared during ongoing borrower monitoring.

In contrast, financial statements, compliance certificates, and tax returns are documents that provide up-to-date information on the borrower's financial health, compliance with loan covenants, and overall operational performance. These documents are essential for assessing the ongoing credit risk and ensuring that the borrower is adhering to the terms set forth in the loan agreement. Regularly reviewing these documents helps lenders manage their exposure and make informed decisions regarding the continuation of the lending relationship.