Assurance Schedule A ccompanying Greenhouse Gas Verification Opinion Number UK.PRS.V OL.INV.0100. 2021 / 2022/04/07 Brief Description of Verification Process SGS has been contracted by Citigroup, Inc. for the verification of direct and indirect carbon dioxide (CO 2 ) equivalent e missions and environmental data as provided by Citigroup, Inc. , 388 Greenwich Street, New York, NY, 10013 in their GHG Statement in the form of a Management Assertion covering CO 2 equivalent emissions and environmental data . Statement of Independence and Competence The SGS Group of companies is the world leader in ins pection, testing and verification, operating in more than 140 countries and providing services including management systems and service certification; quality, environmental, social and ethical auditing; sustainability report assurance and greenhouse gases verification. SGS affirms our independence from Citigroup, Inc. being free from bias and conflicts of interest with the organization, its subsidiaries and stakeholders. The assurance team was assembled based on their knowledge, experience and qualifications for this assignment, and comprised Lead Verifiers in Greenhouse Gases and Environmental Data Reporting Roles and responsibilities The management of Citigroup, Inc. is respon sible for the organization’s GHG and environmental data inform ation system , the development and maintenance of records and reporting procedures in accordance with that system, including the calc ulation and determination and reporting of GHG emissions and environmental data . It is SGS’ responsibility to express an i ndependent GHG verification opinion on the GHG e missions and environmental data as provided in the Citigroup, Inc. GHG Statement for the period 1 st January 20 21 – 31 st December 2021. As independent auditors to Citigroup Inc. our work was conducted based on current best practice in independent verification and in accordance with SGS policies regarding impartiality and independence. SGS has no conflict of interest in relation to providing these services to Citigroup Inc. SGS conducted a third - party verification following the requirements of ISO 14064 - 3: 2019 of the provided CO 2 equivalent and environmental data Statement in the period December 2021 to April 2022 . The assessment included a desk review with remote verification . The verification was based on the verification scope, objectives and criteria as agreed between Citigroup, In c. and SGS on 1/ 12/2021 Level of Assurance The level of assurance agreed is limited . Scop e Citigroup, In c. has commissioned an independent verification by SGS of reported CO 2 equivalent emissions and environmental data arising from their activities, to establish conformance with the requirements of WRI/WBCSD GHG Protocol and its amendments for CO 2 equivalent emissions and the principles of completeness, transparency, accuracy, consistency and relevance for environmental data, within the scope of the verification as outlined below . Data and information supporting the CO 2 equivalent and environmental data statement were historical and estimated in nature and proven by evidence. Contents ESGatCiti SustainableFinance SustainableProgress Equitable&ResilientCommunities Talent&DEI RiskManagement&ResponsibleBusiness Appendices ESGS ataC ius niblnG 177