The basic principles underlying the Decree can be found in Chapter 3.6 of the Financial Supervision Act (Wet op het financieel toezicht – Wft). The Decree is structured in the same way as that chapter, comprising paragraphs on consolidated supervision of banks, investment firms, financial holding companies and mixed financial holdings, supplementary supervision of Dutch insurers in an insurance group, supplementary supervision of insurers with limited risk in a group and supplementary supervision of financial conglomerates.