Sentence:  SBA loans , which may be made to small manufacturers , small business pools , wholesalers , retailers , service establishments and other small businesses ( when financing is not otherwise available to them on reasonable terms ) , <WSD>are</WSD> to finance business construction , conversion , or expansion ; the purchase of equipment , facilities , machinery , supplies , or materials ; or to supply working capital . 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)