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 (1) Q2 2023 Revised Basel III (in $ millions) Liabilities Deposits a b C d e f Carrying values of items: (2) Carrying values as Carrying values under reported in published financial statements 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 g Not subject to capital requirements or subject to (3) deduction from capital Personal 283,651 283,651 283,651 Business and government 611,376 611,376 611,376 Financial institutions 50,511 50,511 50,511 Financial instruments designated at 26,935 26,935 26,935 fair value through profit or loss Acceptances 21,951 21,951 21,951 Obligations related to securities sold 41,310 41,310 41,310 short Derivative financial instruments 50,562 50,562 50,562 30,753 Obligations related to securities sold under repurchase agreements and 132,631 132,631 132,631 securities lent Subordinated debentures Other liabilities Total liabilities 8,784 8,784 66,737 1,294,448 64,452 1,292,163 183,193 (1) Based on the Consolidated Statement of Financial Position as reported in the Bank's Q2 2023 Quarterly Report. Effective Q1 2018, the Bank fully adopted IFRS 9 (Financial Instruments). (2) A single item may attract capital charges according to more than one risk category framework. (3) Includes capital deductions net of associated deferred tax liabilities, and securitized credit card exposures not subject to capital requirements for assets. (4) Includes $63.6 billion in mortgages guaranteed by Canada Mortgage Housing Corporation (CMHC) and federally backed privately insured mortgages. 456 72,519 8,784 63,996 1,067,204 Scotiabank Supplementary Regulatory Capital Disclosure Page 19 of 88

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