Scotiabank Financial Performance Review

Scotiabank Scotiabank Appendix 39 Q4/07 Items of note Pre- After- Tax Tax $MM $MM EPS Impact (cents) Business Line Impacted Gain on global VISA restructuring 202 163 16 Dom: 111 Int'l: 91 Gain on sale of bond index business 43 35 3 SC Losses on structured credit (191) (133) (13) instruments SC: 135 Other: 56 Financial instruments accounting (39) (24) (2) All Tax charge (50) (5) Other Forex vs. Q3/07 (55) (37) (4) All 40

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