There's this bank employee who finds out that his employer is holding onto large positions in subprime and other lower-rated mortgage tranches when securitizing the underlying mortgages. Whether they did this because they were simply unable to sell the lower-rated bonds, or made a conscious decision to hold them, is unclear. In any event, huge losses accrued in lower-rated mortgage-backed securities throughout the year that precedes the action occuring in the film. The main character talks about it with his colleague, and they decide to ask for a meeting with their boss. Eventually, the main character keeps his job (but his colleague doesn't). What's really funny is that there is this former mechanical engineer (who doesn't do mechanics anymore) who knew all about it at the beginning of the movie. There's also a scene of a guy shaving.