In a system for allocating resources of a wireless communication system power levels of downlink communication channels and coupling losses of uplink communication channels are determined. Here, the conductive layer includes a first overlapping portion which overlaps with the first line, a second overlapping portion which overlaps with the second line, and a connecting portion which connects the first overlapping portion and the second overlapping portion between the first overlapping portion and the second overlapping portion. To replace working capital or retained earnings diminished by the loan to the employee, the employer borrows from an outside lender securing the loan with the assignment it holds on the life insurance policy.