(3)To ensure harmonisation and comparability of supervisory practices across different jurisdictions, competent authorities’ assessment of whether institutions comply with the requirements laid down in Regulation (EU) No 575/2013 should comply with prescriptive assessment techniques. Competent authorities should, however, be able to take into account the nature, size and complexity of an institution’s structure and business model, the complexity of the alternative internal models, the nature of the financial products those models cover, the quality of information provided by the institution concerned, and the resources they have at their disposal. Competent authorities should therefore, when they assess whether an institution complies with the requirements laid down in Regulation (EU) No 575/2013, be granted a certain discretion, enabling them to carry out additional checks and to apply the most appropriate methods for verifying compliance with particular requirements. In addition, to enable competent authorities to conduct that assessment in a proportionate manner, and given the broad range of financial products available in trading activities, it is necessary to lay down categories of financial products of increasing level of complexity, on which competent authorities should base their assessment.