Three hundred seventy-one Swiss banks stand accused of doing business with Nazi Germany throughout the Second World War, and this film follows the paper trail that first exposed them. U.S. Secretary of the Treasury Henry Morgenthau opens the investigation, suspicious that Switzerland's neutrality was covering for something closer to complicity, and his wartime archives turn out to hold more than one country's secrets. British and American bankers appear in the same records, still moving money and closing deals with German firms even as the Wehrmacht rolled into neighboring countries and the Luftwaffe bombed London. The film treats Morgenthau's files as the spine of the story, using declassified documents and financial records to trace which institutions kept German accounts open, converted looted gold, or financed trade with the Reich after other channels had shut down. Rather than isolating Switzerland as the exception, it builds the case that wartime finance ran through Allied capitals too, and that neutrality and profit were not always distinguishable at the time.