This publication comprises two collections, Records Regarding Bank Investigations and Records Relating to Interrogations of Nazi Financiers, from the records of the Office of the Finance Division and Finance Advisor in the Office of Military Government, U.S. Zone(Germany) (OMGUS), during the period 1945–1949. Records Regarding Bank Investigations, 1945–1949, consists primarily of memorandums, letters, cables, reports, exhibits, newspaper clippings, and civil censorship intercepts on the financing of the German war effort and German financial institutions. The records include reports on Nazi gold, the use of Swiss banks, and links between German and Swiss banks, inclusive of Commerzbank, Deutsche Bank, Deutsche Golddiskontbank, Dresdner Bank, and Reichs-Kredit-Gesellschaft. The investigations contain information regarding Aryanization, bank operations outside of Germany, industrial ties, liquidation proposals, and the restitution of Hungarian property. Records Relating to Interrogations of Nazi Financiers, 1946–1947 consists of interrogation reports and transcripts, exhibits, and questionnaires. Names included are Bernhard Berghaus, Alois Alzheimer, August von Finck, Eduard Hilgard, Kurt Schmitt, and Franz Schwede-Coburg. Also among these records are files relating to Carlowitz & Company and Japanese firms operating in Germany.