Finance (original French name Schtroumpf Financier) is a character who only appears in the comic books. He is notable in Smurf comics for introducing a monetary system to his peers, after being fascinated by the use of money in the human world.
Character
Finance Smurf appears in the eponymous story. When Papa Smurf's lab explodes, causing him to go ill, this Smurf goes to ask help to Homnibus. The sorcerer will ask his young helper Oliver to go to buy some ingredients to make a remedy for Papa Smurf. Therefore, the Smurf learns about the human's commerce system and puts it in practice at his return to the Smurf Village, becoming Finance Smurf. Using currency created poverty and corruption among the Smurfs, so they decide to abandon it and leave Finance Smurf alone in the village after he refuses to return to the old ways, but he changes his mind when he decides he doesn't want to be alone, so everybody return to the village and the old system based on cooperation.
In The Smurfs' Village game, Finance is only available when special offers are around. It's unknown when he will be available again, though once is purchased, he will give you some quests.