IMO: B
A. planning to offer less : incorrect as 'no. of loans' is a countable noun
B. planning to offer fewer : correct option
C. planning on offering fewer : planning on is not the correct idiom here
D. that is planning to provide less : 'is' is incorrect
E. which is planning on offering fewer : 'is' is incorrect
A. planning to offer less : incorrect as 'no. of loans' is a countable noun
B. planning to offer fewer : correct option
C. planning on offering fewer : planning on is not the correct idiom here
D. that is planning to provide less : 'is' is incorrect
E. which is planning on offering fewer : 'is' is incorrect
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