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LR1: Summary comparison of accounting assets vs leverage ratio
(in $ millions)
a
Q2 2023
Revised Basel III
1
Total consolidated assets as per published financial statements
2
Adjustment for investments in banking, financial, insurance or commercial entities
that are consolidated for accounting purposes but outside the scope of regulatory
consolidation
a₂
Q1 2023
Basel III
1,373,198
1,374,438
(2,284)
(2,348)
a3
Q4 2022
Basel III
1,349,418
(2,418)
a4
Q3 2022
Basel III
1,292,102
(2,460)
3
Adjustment for securitized exposures that meet the operational requirements for
the recognition of risk transference
(2,536)
(1,071)
(1,071)
(1,086)
4
Adjustment for fiduciary assets recognized on the balance sheet pursuant to the
operative accounting framework but excluded from the leverage ratio
exposure measure
5
Adjustments for derivative financial instruments
(7,235)
(10,312)
(23,189)
(13,469)
6
Adjustment for securities financing transactions (i.e. repos and similar secured
lending)
10,515
14,258
15,164
16,046
Adjustment for off-balance sheet items (i.e. conversion to credit equivalent
7
amounts of off-balance sheet exposures)
8
Other adjustments (1)
9
Leverage ratio exposure measure
171,184
(12,735)
1,530,107
177,438
(83,844)
1,468,559
172,861
(65,146)
1,445,619
166,579
(68,889)
1,388,823
(1) Commencing Q2 2020, amount included temporary leverage ratio exposure exemptions Q2 2023: Nil (Q1 2023: central bank reserves: $71.5 billion; Q4 2022: central bank reserves: $53.5 billion; Q3 2022:
central bank reserves: $55.6 billion; Q2 2022: central bank reserves: $72.6 billion) in accordance with OSFI'S COVID-19 capital relief measures and asset amounts deducted
in determining Basel III Tier 1 capital. As of Q2 2023 OSFI requires central bank deposits to be included in the leverage ratio exposure measure.
Scotiabank
Supplementary Regulatory Capital Disclosure
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