INVESTAR HOLDING CORPORATION Notes to Consolidated Financial Statements INVESTAR HOLDING CORPORATION Notes to Consolidated Financial Statements INVESTAR HOLDING CORPORATION Notes to Consolidated Financial Statements Troubled Debt Restructurings In situations where, for economic or legal reasons related to a borrower’s financial difficulties, the Company grants a concession for other than an insignificant period of time to the borrower that the Company would not otherwise consider, the related loan is classified as a TDR.