BANK OF NOVA SCOTIA current report, Q2 FY2011

Business Context and Reporting Period

This Form 6-K filing is submitted by The Bank of Nova Scotia (Scotiabank) for the month of May 2011, with a report date of May 31, 2011. The registrant files annual reports under Form 40-F. The filing serves to distribute a news release regarding a corporate action rather than providing comprehensive financial results for the period.

Key Financial Metrics

The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document is a procedural report referencing an external news release (Exhibit 99.1) concerning a dividend declaration.

Material Changes

No material changes to financial performance or operations are detailed in the text of this filing. The primary event reported is the announcement of a dividend on common shares.

Guidance, Outlook, and Management Commentary

The filing contains no management commentary, forward-looking guidance, risk factors, or discussion of contingencies. The content is limited to the formal declaration of a dividend.

Investor Verification Checklist

  • Verify the specific dividend amount and payment date in the referenced News Release (Exhibit 99.1).
  • Confirm the record date for the dividend eligibility.
  • Review the full Form 40-F for comprehensive financial statements, as this Form 6-K does not contain them.