BDC HAS A LOAN DIVISION. THIS DIVISION INVESTS IN EQUITY OF DIFFERENT COMPANIES. THESE INVESTMENTS ARE RECOMMENDED BY DIFFERENT CREDIT OFFICERS. IN 2012, BDC INTRODUCED A LONG-TERM INCENTIVE PLAN (LTI PLAN) FOR THIS DIVISION. THE PURPOSE OF THIS PLAN IS TO REWARD THE CREDIT OFFICERS WHO AUTHORIZED PROFITABLE LOANS. THE PLAN INCLUDES THE LOANS THAT WERE AUTHORIZED IN 2012. AT THE END OF 2012, BDC COMPUTED THE ANNUAL PROFIT OR LOSS THAT EACH AUTHORIZED LOAN GENERATED DURING THAT YEAR. THE DIFFERENCE BETWEEN THE ACTUAL RESULTS AND THE EXPECTED PROFIT REPRESENT THE LTI BASE. AS A RESULT, A PROFITABLE LOAN WILL HAVE A POSITIVE LTIBASE, WHILE A NON-PROFITABLE LOAN WILL HAVE A NEGATIVE LTI BASE. A LOAN CAN BE AUTHORIZED BY SEVERAL CREDIT OFFICERS, EACH CREDIT OFFICER HAVING A SHARE OF RESPONSIBILITY IN THE AUTHORIZATION OF THE LOAN. A CREDIT OFFICER IS EITHER INCLUDED IN THE LTI PLAN OR EXCLUDED OF THE LTI PLAN. IT IS POSSIBLE TO COMPUTE THE 2012 BONUS OF A CREDIT OFFICER PARTICIPATING IN THE LTI PLAN AS FOLLOWS: THE BONUS OF A CREDIT OFFICER FOR A GIVEN LOAN= (LTI BASE)/2*SHARE. SUM|THE BONUSES OF ALL THE LOANS MADE BY THE CREDIT OFFICER. IF THIS AMOUNT IS POSITIVE, THEN THE EMPLOYEE IS ENTITLED TO A BONUS IN 2012. BDC KEEPS HALF OF THE LTI BASE. A LOAN IS CHARACTERIZED BY A LOAN NUMBER, THE BRANCH WHERE IT WAS AUTHORIZED, THE AMOUNT AUTHORIZED, THE LTI BASE AND THE DATE OF AUTHORIZATION. A CREDIT OFFICER IS CHARACTERIZED BY AN OFFICER NUMBER, AND THE PARTICIPANT INDICATOR (1 FOR PARTICIPATION IN THE PROGRAM O OTHERWISE) REQUIREMENTS AN ENTITY RELATIONSHIP DIAGRAM (ERD) OF THE SYSTEM IN ORDER TO DESIGN THE RDBMS. BDC HAS A LOAN DIVISION. THIS DIVISION INVESTS IN EQUITY OF DIFFERENT COMPANIES. THESE INVESTMENTS ARE RECOMMENDED BY DIFFERENT CREDIT OFFICERS. IN 2012, BDC INTRODUCED A LONG-TERM INCENTIVE PLAN (LTI PLAN) FOR THIS DIVISION. THE PURPOSE OF THIS PLAN IS TO REWARD THE CREDIT OFFICERS WHO AUTHORIZED PROFITABLE LOANS. THE PLAN INCLUDES THE LOANS THAT WERE AUTHORIZED IN 2012. AT THE END OF 2012, BDC COMPUTED THE ANNUAL PROFIT OR LOSS THAT EACH AUTHORIZED LOAN GENERATED DURING THAT YEAR. THE DIFFERENCE BETWEEN THE ACTUAL RESULTS AND THE EXPECTED PROFIT REPRESENT THE LTI BASE. AS A RESULT, A PROFITABLE LOAN WILL HAVE A POSITIVE LTIBASE, WHILE A NON-PROFITABLE LOAN WILL HAVE A NEGATIVE LTI BASE. A LOAN CAN BE AUTHORIZED BY SEVERAL CREDIT OFFICERS, EACH CREDIT OFFICER HAVING A SHARE OF RESPONSIBILITY IN THE AUTHORIZATION OF THE LOAN. A CREDIT OFFICER IS EITHER INCLUDED IN THE LTI PLAN OR EXCLUDED OF THE LTI PLAN. IT IS POSSIBLE TO COMPUTE THE 2012 BONUS OF A CREDIT OFFICER PARTICIPATING IN THE LTI PLAN AS FOLLOWS: THE BONUS OF A CREDIT OFFICER FOR A GIVEN LOAN= (LTI BASE)/2*SHARE. SUM|THE BONUSES OF ALL THE LOANS MADE BY THE CREDIT OFFICER. IF THIS AMOUNT IS POSITIVE, THEN THE EMPLOYEE IS ENTITLED TO A BONUS IN 2012. BDC KEEPS HALF OF THE LTI BASE. A LOAN IS CHARACTERIZED BY A LOAN NUMBER, THE BRANCH WHERE IT WAS AUTHORIZED, THE AMOUNT AUTHORIZED, THE LTI BASE AND THE DATE OF AUTHORIZATION. A CREDIT OFFICER IS CHARACTERIZED BY AN OFFICER NUMBER, AND THE PARTICIPANT INDICATOR (1 FOR PARTICIPATION IN THE PROGRAM O OTHERWISE) REQUIREMENTS AN ENTITY RELATIONSHIP DIAGRAM (ERD) OF THE SYSTEM IN ORDER TO DESIGN THE RDBMS
