TRAINING AND CAPACITY BUILDING OF EMPLOYEES

BNS has in place systems to protect whistleblowers. A supplement to the Code of Conduct is the

Whistleblower Policy and Procedures which are designed as a control to help safeguard the integrity

of BNS's (and its subsidiaries') financial reporting, business dealings and to support adherence to the

Code of Conduct. The Policy deals with reporting concerns related to Financial Reporting, suspected

fraudulent activity, breaches of the Code of Conduct and other Compliance policies and retaliation or

retribution against an individual who reports a concern . Employees are encouraged to report issues of

concern including human rights related concerns.

Employees are required to undertake a Global Mandatory Learning Program which includes courses

on Anti-Money Laundering and Integrity in Action .3