Dandelion Company visualization case

M Inbox - youn x M #2Ex#( X I 'concession' X x ExcelEx10, S X x Dandelion C X G PROFESSION X *Homework | X Case: Hando X This case de X G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne. Other bookmarks Histograms of Unrealized Gain/Loss - September 30, 20Y2 Level 1 Histogram of Unrealized Gain/Loss Unrealized G/L % Number of Securities 10 Gain 10% 5 Loss 10% -80.00.. -70.00.. -63.00.. -54.00. -49.00. -42.00. -37.00.. -33.00 -29.00. -25.00. -21.00.. -17.00. -13.00. -9.00% -5.00% -1.00% 3.00% 7.00% 13.00% Copyright 2019 Deloitte Development LLC All Rights Reserved. Case 23 - Handout 2: Dandelion Company Page 5 Level 2 Histogram of Unrealized Gain/Loss ties 300 Unrealized G/L % Gain 10% Loss 10% -21.00.. -17.00.. -15.00.. -12.00.. -10.00.. -8.00% -6.00% -4.00% -2.00% 0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% The X-axis of the histograms shows percentages of unrealized gains and losses, and the Y-axis shows number of securities. The visualizations depict the unrealized gains and losses by Level 1 and Level 2 securities, respectively. Question Response What do these visualizations show? How might these observations affect our risk assessment? Type here to search O 9m P W X 6:18 PM 12/1/2019M Inbox - youn x M #2Ex#( X I 'concession' X x ExcelEx10, Sp X x Dandelion C X G PROFESSION X Homework | X Case: Hando X This case de X G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne. Other bookmarks Copyright @ 2019 Deloitte Development LLC All Rights Reserved. Case 23 - Handout 2: Dandelion Company Page 6 What types of procedures can be performed to evaluate what we are seeing relative to unrealized losses in the Level 1 securities? Visualization and Description 3 Comparison of Investment Type Type here to search O 9 P w X 6:18 PM 12/1/2019M Inbox - youn x M #2Ex#( X 21 'concession' X x ExcelEx10, S X x Dandelion C X G PROFESSION X Homework | X Case: Hando X This case de X G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne. Other bookmarks Visualization and Description 3 Comparison of Investment Type Comparison of Investment Type 12/31/20Y1 09/30/20Y2 Agency Agency 391 Asset-Backed Asset-Backed V 46 Corporate Debt Corporate Debt V 1.065 Equity Equity V 311 Mortgage-Backed Mortgage-Backed V 24 Residential Residential Mortgage-Backed Mortgage-Backed 84 U.S. treasuries U.S treasuries This table compares changes in individual investment types (e.g., asset-backed vs. mortgage- backed) between two periods. A green checkmark indicates that the investment type has not changed. (A red "X" would indicate a change in the investment type.) Copyright @ 2019 Deloitte Development LLC All Rights Reserved. Type here to search O w x 6:18 PM 12/1/2019M Inbox - youn x M #2Ex#( X 5+ 'concession' X x ExcelEx10, S X x Dandelion C X G PROFESSION X Homework | X Case: Hando X This case de x G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne. Other bookmarks Case 23 - Handout 2: Dandelion Company Page 7 Question Response What does this visualization show? How might these observations affect our risk assessment? How would a red "X" affect our risk assessment? Type here to search O P W x 6:18 PM 12/1/2019M Inbox - youn x M #2Ex#( X I 'concession' X x ExcelEx10, S x x Dandelion C X G PROFESSION X *Homework | X Case: Hando X This case de x G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne. Other bookmarks Case 23 - Handout 2: Dandelion Company Page 8 Visualization and Description 4 Number of Securities on File Number of Securities on File Found in 9/30/20Y2 Only 648 Found in Both 20.10% 1,926 59.74% Found in 12/31/20Y1 Only 650 20.16% The pie chart above shows the number of investments found in both periods, as well as newly purchased investments and investments withdrawn from the portfolio. This visualization can be used to identify either changes or consistencies in the investment portfolio composition between two points in time. Question Response What does this visualization show? Type here to search O P W X 6:18 PM 12/1/2019M Inbox - youn x M #2Ex/2 ( X 21 'concession' X x ExcelEx10, S X x Dandelion C X G PROFESSION X *Homework | X Case: Hando X This case de X G you specifyv X + X C D @ File | C:/Users/Seonmee%20Youn/Desktop/Auditing/Dandelion%20Company%20-%20Handout%202.pdf G S 212 University of Minne.. Other bookmarks Case 23 - Handout 2: Dandelion Company Page 9 How might these observations affect our risk assessment? What additional observations can we make in looking at this visualization in conjunction with Visualization and Description 3 (Comparison by Investment Type)? Type here to search O W X 6:18 PM 12/1/2019