b'Impaired LoansDecember 31, 2017UnpaidAverage InterestRecordedPrincipal Related Recorded IncomeInvestment BalanceAllowance Investment RecognizedWith no related allowance recorded:Secured by residental real estate $932,448 $932,448 $- $ 8 91,032 $84,832Non-farm, non-residential 664,1176 64,117 -6 84,447 39,585Commercial7 1,923 71,923-73,271305With an allowance recorded:Secured by commercial real estate 78,0677 8,0678748 1,539 5,238Secured by residental real estate1,807,856 1 ,807,856 19,617 2 ,012,904 71,761Commercial 15Consumer - other321321321 1 61182Total:Secured by commercial real estate7 8,0677 8,0678748 1,539 5,238Secured by residental real estate2,740,3042,740,304 19,617 2 ,903,936 156,593Non-farm, non-residential6 64,1176 64,117-684,447 39,585Commercial7 1,923 71,923 -1 38,141320Consumer - other321 3 21321 1 61182 Total $ 3,554,732 $3 ,554,732 $20,812 $3 ,808,224 $201,918 Impaired loans also included all loans modified and identified as troubled debt restructuring (TDR).A loan is deemed to be a TDR when the Bank agrees to a modification in terms of a loan resulting in a concession made by the Bank in an effort to mitigate potential loss arising from a borrowers financial difficulty.As of December 31, 2018, there were eighteen restructured loans totaling $2,442,920 to fourteen separate and unrelated borrowers who were experiencing financial difficulty.As of December 31, 2017, there were twenty restructured loans totaling $2,765,322 to fifteen separate and unrelated borrowers who were experiencing financial difficulty.The modifications on these loans include reductions in interest rates, extension of maturity dates and provisions for interest only payments.27'