How to give responsibilites of one user to another in Ebusiness Suite?

Recently I came across a requirement where I had to create a user (lets say NEW_USER) similar to an existing user (lets say FINANCE_USER). After creating the new users, I realized that the FINANCE_USER had over 100 responsibilities - which had to be given to 35 new users. Assigning responsibilities one by one seemed like a mountainous task.

So here is how we can assign responsibilities using FND_LOAD:

1) Download using FNDLOAD
FNDLOAD apps/appspassword 0 Y DOWNLOAD @FND:patch/115/import/afscursp.lct SOURCE_USER.ldt FND_USER USER_NAME='SOURCE_USER'

2) Copy the LDT file to NEW_USER.ldt
 cp SOURCE_USER.ldt NEW_USER.ldt

3) Edit the NEW_USER.ldt file to change the below entries:

BEGIN FND_USER "NEW_USER"
EMAIL_ADDRESS = "New_Users_Email_id"

4) Upload using FNDLOAD
FNDLOAD apps/appspassword 0 Y UPLOAD @FND:patch/115/import/afscursp.lct NEW_USER.ldt FND_USER USER_NAME='NEW_USER'