FINMA supervises numerous banks and securities dealers on a consolidated basis. These financial groups have different structures and business activities and must satisfy the regulatory consolidation requirements to varying degrees. While various regulations deal with numerous exceptions, special provisions are applicable to certain individual cases. This regularly leads to questions concerning interpretation being raised by audit firms and the institutions subject to regulatory supervision, to which FINMA responds on an individual basis. This has prompted FINMA to publish its responses to these questions in an anonymised form in the list of FAQs for supervised institutions under the title "Consolidated Supervision of Banks and Securities Dealers".