sentences:  In 1999, the Volcker Commission found 53,886 Swiss bank accounts that likely belonged to victims of the Holocaust, in addition to the 5,570 accounts first discovered during the 1997 self-audit.10,471 of the newly discovered accounts were Category 1 accounts, which meant that they were matched to the names of known Holocaust victims, or Category 2 accounts, which meant there was probable relationship between the account holder and Nazi persecution.These accounts together contained an estimated value of 31.5 million Swiss Francs, however many accounts lacked necessary fiscal information to make a sound determination.