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The factors that should be considered in the restructuring of non-performing loans are ().
Answer: a, b, c, d, e

Loan restructuring is one of the important remedial measures for lenders to reduce and resolve loan risks. Lenders should re-evaluate the loan risk, re-calculate the borrower's repayment ability and repayment period, negotiate with the borrower scientifically and reasonably to restructure the loan, re-sign the loan contract, and adjust the borrower's repayment conditions, loan types, guarantee methods, repayment period, applicable interest rates and repayment methods on the basis of fulfilling the credit approval process.