Investor Presentaiton

Back to Table of Contents LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories Q2 2023 Revised Basel III (in $ millions) a (1) b C d e f Carrying values of items: (2) Carrying values as reported in published financial statements Carrying values under scope of regulatory consolidation Subject to credit risk framework Subject to counterparty credit risk framework Subject to the securitization framework Subject to the market risk framework Assets Cash and deposits with financial institutions Precious metals 63,893 63,758 63,758 1,191 1,191 1,191 1,191 g Not subject to capital requirements or subject to (3) deduction from capital Trading assets Securities 105,560 105,544 Loans 6,910 6,910 450 105,544 6,910 Other 2,225 2,225 2,225 Financial instruments designated at fair value through profit or loss Securities purchased under resale agreements and securities borrowed 184,684 184,684 184,684 Derivative financial instruments 44,725 44,725 44,725 32,063 Investment securities 116,595 115,661 115,661 Loans Residential mortgages (4) 353,560 353,463 353,463 Personal loans 102,178 102,178 98,617 3,561 Credit cards 16,053 16,053 13,571 66 Business and government 298,013 298,005 287,872 10,013 Allowance for credit loss (5,736) (5,735) (5,699) 2,416 120 (36) Customers' liability under 21,901 acceptances, net of allowance 21,901 21,901 Property and equipment 5,646 5,645 5,645 Investments in associates 2,708 3,019 3,019 Goodwill and other intangible assets 17,396 17,722 1,759 15,963 Deferred tax assets 2,193 2,190 2,059 131 Other assets 33,503 31,774 19,741 Total assets 1,373,198 1,370,913 983,008 11,564 240,973 469 13,640 147,933 19,063 Scotiabank Supplementary Regulatory Capital Disclosure Page 18 of 88

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