► Subject matter 2: A limited assurance engagement in relation to selected performance indicators for the Bank’s Canada operations as reported in the Report as at December 31, 2011. The scope of our engagement, as agreed with management, included the following performance indicators:

o Percentage of women in senior management positions o Percentage of women in middle and other management positions o Percentage of women employed, overall o Percentage of visible minorities in senior management positions o Percentage of visible minorities in middle and other management positions o Percentage of visible minorities employed, overall o Percentage of persons with disabilities employed, overall o Percentage of aboriginal peoples employed, overall; and,

► Subject matter 3: A limited assurance engagement in relation to selected performance indicators for the Bank’s Canada and United States operations for the periods listed below. The scope of our engagement, as agreed with management, included the following performance indicators:

o Paper purchased for the years ended October 31, 2010, 2011 and 2012 o Recycled content for paper purchased for the year ended October, 31 2012.

Subject matter and criteria

The subject matter consists of selected social, economic, and environmental performance indicators as defined by management and the Global Reporting Initiative (“GRI”) G3 and G3.1 Guidelines.

The criteria used to evaluate the majority of the three subject matters consisted of the relevant guidance contained within the GRI G3.1 Guidelines, including the Financial Services Sector Supplement, as well as internally developed criteria. The criteria used to evaluate Employee retention (Canada and United States operations) consisted of the relevant guidance contained within the GRI G3 Guidelines.

2