The Commission's mandate covers the gold trading and foreign currency transactions conducted by the Swiss National Bank and by private commercial banks. The objects of the investigation are all assets moved to Switzerland including insurable values and cultural assets, both of the victims of the Nazi regime as well as of its perpetrators and collaborators. The relations of Swiss industrial and commercial companies with the National-Socialist economy – especially regarding their involvement in "aryanization measures" and the exploitation of forced labourers – are also examined. Another key topic is Swiss refuge policy in connection with Switzerland's economic and financial relations with the Axis powers and the Allies. The study also includes the post-war period including government measures for the return of unlawfully acquired assets (Washington Accord 1946, Resolution the reporting of dormant accounts 1962).