The indications of the Danish Government are corroborated by a German document discovered by the United States Army, Document EC-86, Page 11, which I submit to the Tribunal as Exhibit Number RF-116.
This is a secret report of 10 October 1944, written by the Arbeitsstab Ausland, and concerns the requisition of funds of the occupied territories.
On Page 11 the following is said:
“Denmark is not considered as occupied territory, and therefore does not pay occupation expenses. The means necessary for the German troops are placed at the disposal of the central administration of the Reichskreditkasse by the Central Danish Bank, through channels of ordinary credit. In any case, for the duration of the war uniform payment by Denmark is assured.”
The writer of this report says that the levies to 31 March 1944, for occupation expenses, amount to: 1940-1941, 531 million crowns; 1941-1942, 437 million crowns; 1942-1943, 612 million crowns; 1943-1944, 1,391 million crowns; which represents, up to 31 March 1944, levies amounting to 2,971 million crowns. This corresponds to the information given by the Danish Government for approximately the same period—2,723 million crowns.
The same German report shows that the rate of exchange for the mark, as compared to the rate of exchange for the crown, had been fixed by the occupying powers at 47.7, then at 53.1 marks per 100 crowns.
Even though the Germans claim, against all evidence, that Denmark was not an occupied territory, they levied in this country the total sum of 4,830 million crowns, an enormous sum in view of the number of inhabitants and the resources of the country. In reality, this was nothing other than a war tribute which Germany imposed under the pretext of furnishing means of payment to her army stationed in Denmark.
The maintenance of the army necessary for occupying Denmark did not necessitate such large expenses. It is evident that the Germans used, as in other countries, the majority of the funds extorted from Denmark to finance their war effort.
Chapter II, clearing.
In 1931 Germany faced financial difficulties, which she used as a pretext to declare a general moratorium on all her foreign obligations. Nevertheless, to be able to continue, to a certain extent, her commercial operations with foreign countries, she concluded with most of the other nations agreements permitting the payment of her commercial debts, and even of certain financial debts, on the basis of a system of compensation called “clearing”.