{"filing":{"accession_number":"0001279569-26-000993","cik":"0000009631","ticker":"BNS","company_name":"BANK OF NOVA SCOTIA","form":"6-K","filing_date":"2026-10-21","report_date":"2026-10-21","primary_document":"scotiabank6k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/9631/000127956926000993/scotiabank6k.htm"},"events":[{"id":36659,"run_id":33803,"accession_number":"0001279569-26-000993","anchor_item_number":"EX-99.1","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"This press release discloses two material financial impacts expected in Q4 2026: (1) a CAD $96 million net income contribution from KeyCorp ownership (adjusted to CAD $104 million excluding intangible amortization), and (2) a CAD $55 million deferred tax asset write-down resulting from Chile's corporate income tax rate reduction. While the release previews earnings impacts ahead of the December 2 earnings release, it is not itself an earnings release but rather a discrete announcement of specific accounting and valuation adjustments. The tax write-down is a material impairment-like charge, but the disclosure bundles it with equity-method earnings guidance, making the overall event a financial adjustment announcement rather than a pure impairment or earnings release.","company_name":"BANK OF NOVA SCOTIA","ticker":"BNS","filing_date":"2026-10-21","form":"6-K","submitted_at":null,"items":[{"id":41158,"accession_number":"0001279569-26-000993","item_number":"EX-99.1","item_title":"ex991.htm","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This press release discloses two material financial impacts expected in Q4 2026: (1) a CAD $96 million net income contribution from KeyCorp ownership (adjusted to CAD $104 million excluding intangible amortization), and (2) a CAD $55 million deferred tax asset write-down resulting from Chile's corporate income tax rate reduction. While the release previews earnings impacts ahead of the December 2 earnings release, it is not itself an earnings release but rather a discrete announcement of specific accounting and valuation adjustments. The tax write-down is a material impairment-like charge, but the disclosure bundles it with equity-method earnings guidance, making the overall event a financial adjustment announcement rather than a pure impairment or earnings release.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-10-21T14:45:38.632475+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":41158,"accession_number":"0001279569-26-000993","item_number":"EX-99.1","item_title":"ex991.htm","event_type":"financial_other","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"This press release discloses two material financial impacts expected in Q4 2026: (1) a CAD $96 million net income contribution from KeyCorp ownership (adjusted to CAD $104 million excluding intangible amortization), and (2) a CAD $55 million deferred tax asset write-down resulting from Chile's corporate income tax rate reduction. While the release previews earnings impacts ahead of the December 2 earnings release, it is not itself an earnings release but rather a discrete announcement of specific accounting and valuation adjustments. The tax write-down is a material impairment-like charge, but the disclosure bundles it with equity-method earnings guidance, making the overall event a financial adjustment announcement rather than a pure impairment or earnings release.","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-10-21T14:45:38.632475+00:00","company_name":"BANK OF NOVA SCOTIA","ticker":"BNS","filing_date":"2026-10-21"}]}