This report is part of the EBA study on the comparability of risk-weighted assets (RWAs) for Internal Ratings Based (IRB) Approach across the competent authorities (CAs) in accordance with the mandates on Article 502 of the Capital Requirements Regulation (CRR – Regulation EU 575/2013). The EBA investigated the comparability of RWAs from both a bank and supervisory perspective. The following report is focused on the impact of supervisory rules and practices on comparability. This report will be part of the final summary report that will be delivered to the European Commission by end 2013.