Illinois Code § 205 ILCS 5/36

Classification of loans and investments.
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For the determination of the character and classification of loans and
investments made by state banks the substantive character of the underlying
security for a loan or of the marketable investment security shall be the
determinant, and the state bank's ownership or interest therein may be
evidenced by warehouse receipts, deposit receipts, shipping documents,
trust receipts, participation certificates, mortgages, conditional sale
agreements, and such other or different instruments of title or of lien as
may establish the bank's ownership in or lien upon the underlying security.

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