Investor Presentaiton

(c) Back to Table of Contents Summary of Qualitative Requirements - Pillar III (Cross Referenced) Item # Pillar III - Requirements - Qualitative Frequency 2022 Annual Report: MD&A 2022 Annual Report: Financial Statements In accordance with the implementation of the guidance on prudent valuation (see [CAR 2023, Chapter 9, Section 9.4]), D-SIBS must describe systems and controls to ensure that the valuation estimates are prudent and reliable. Disclosure must include: • Valuation methodologies, including an explanation of how far mark-to-market and mark-to-model methodologies are used. • Description of the independent price verification process. Annual Annual 77-83, 111. Annual • Procedures for valuation adjustments or reserves (including a description of the process and the methodology for valuing trading positions by type of instrument). Annual 112 111-112 111-112 166-171, 223-224 172-173 152-153, 172-173 (d) D-SIBS with insurance subsidiaries must disclose: ⚫ the national regulatory approach used with respect to insurance entities in determining a D-SIB's reported capital positions (ie deduction of investments in insurance subsidiaries or alternative approaches, as discussed in [Basel Framework SCO30.5]; and ⚫ any surplus capital in insurance subsidiaries recognised when calculating the D-SIB's capital adequacy (see [Basel Framework SCO30.6]. Part 4 - CRA - General qualitative information about credit risk Banks must describe their risk management objectives and policies for credit risk, focusing in particular on: Annual Annual (a) How the business model translates into the components of the bank's credit risk profile Annual 72, 76-75, (b) Criteria and approach used for defining credit risk management policy and for setting credit risk limits Annual (c) Structure and organization of the credit risk management and control function Annual (d) (e) Relationships between the credit risk management, risk control, compliance and internal audit functions Scope and main content of the reporting on credit risk exposure and on the credit risk management function to the executive management and to the board of directors Annual Annual 80-85 74-77, 80, 89-91 72-73, 82- 85 72-74 72-75, 82- 85 Part 4 - CRB - Additional disclosure related to the credit quality of assets Annual Banks must provide the following disclosures: Qualitative disclosures Scotiabank Supplementary Regulatory Capital Disclosure Annual Page 10 of 88 Regulatory Capital Supplementary Package Page Reference Financial Reporting Supplementary Package

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