Due to some extraordinary reasons in a specific period, the regulatory decisions made by the financial regulatory authorities may lead to loan restructuring. For example, in the pilot process of the People's Bank of China's enterprise JI∈ household cleaning, multi-head loan cleaning and bank asset securitization, it is difficult for borrowers to raise enough funds to repay loans at one time due to the deadline, or they need to issue securities to package bank assets, resulting in some restructuring loans.