Investor Presentaiton
(a)
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Summary of Qualitative Requirements - Pillar III (Cross Referenced)
Item # Pillar III - Requirements - Qualitative
The scope and definitions of "past due" and "impaired" exposures used for accounting purposes and the differences, if any,
between the definition of past due and default for accounting and regulatory purposes. When the accounting framework is
IFRS 9, "impaired exposures" are those that are considered "credit-impaired" in the meaning of IFRS 9 Appendix A. When the
accounting framework is US GAAP, "impaired exposures" are those exposures for which credit losses are measured under ASC
Topic 326 and for which the D-SIB has recorded a partial write-off/write-down.
The extent of past-due exposures (more than 90 days) that are not considered to be impaired and the reasons for this.
Frequency
Annual
2022 Annual
Report: MD&A
2022 Annual
Report: Financial
Statements
Regulatory Capital
Supplementary
Package
Financial Reporting
Supplementary
Package
Page Reference
155-157
Overview
(b)
Annual
155-157, 194
(c)
Description of methods used for determining accounting provisions for credit losses. In addition, banks that have adopted an
ECL accounting model must provide information on the rationale for categorization of ECL accounting provisions in general
and specific categories for standardized approach exposures.
Annual
155-157
CR1
(d)
The bank's own definition of a restructured exposure.-D-SIBS should disclose the definition of restructured exposures they
use (which may be a definition from the local accounting or regulatory framework).
Quantitative disclosures
Annual
155-157
Annual
(e)
Breakdown of exposures by geographical areas, industry and residual maturity;
Annual
(i) Geography
Annual
117, 122
218
(ii) Industry
Annual
119
217
(iii) Residual Maturity
Annual
104, 122
187
(f)
Amounts of impaired exposures (according to the definition used by the bank for accounting purposes) and related
allowances and write-offs, broken down by geographical areas and industry;
Annual
(i) Geography
Annual
(ii) Industry
Annual
(g)
Ageing analysis of accounting past-due exposures;
(h)
Breakdown of restructured exposures between impaired and not impaired
Impaired by
Region
Impaired by
Industry
Annual
194
Annual
192
Part 4 - Table CRC: Qualitative disclosure requirements related to credit risk mitigation techniques
Annual
Banks must disclose:
Annual
(a)
Core features of policies and processes for, and an indication of the extent to which the bank makes use of, on- and off-
balance sheet netting.
Annual
82-84
170, 176
(b)
Core features of policies and processes for collateral evaluation and management.
Annual
82-84
170
Scotiabank
Supplementary Regulatory Capital Disclosure
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