The agency is looking into whether the two banks sold so-called structured products without disclosing the profit they were making from currency trades used to generate the products’ returns, according to the FT report, which cited people familiar with the investigation. The Department of Justice is also investigating other banks over allegations of inadequate profit disclosure to clients and counterparties involved in currency deals, the FT reported. The Department of Justice, UBS and Barclays declined to comment for the article.