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Michal, this is related to the loan officer transfer feature in MIFOSX-75. As its common to want to report on loans/loan officers on a given date. Its important to build in support for tracking this history of movements of the loan officer into schema rather to enable reporting on this.
It remove need for having to build data warehouse star schema type functionality as we did in mifos.
I would expect that you need to talk with vishwas and john before starting into this for futher understanding.