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Assurance GP5024 Issue 4 SGS REPORT ON CITIGROUP INC.’s “CITI’S 2021 ESG REPORT ” , SECTION “ 2021 PROJECTS COVERED BY THE EQUATOR PRINCIPLES ” NATURE AND SCOPE OF THE ASSURANCE/VERIFICATION SGS was commissioned by Citigroup Inc. to conduct an independent assurance of the “Citi’s 2021 ESG Report ” , section “ 2021 Projects Covered by the Equator Principles” . The scope of the assurance, based on the SGS Sustainability Report Assurance methodology, included the data in accompanying tables, contained in this report. The information in the “Citi’s 2021 ESG Report ” of Citigroup Inc. and its presentation are the responsibility of the directors and the management of Citigroup Inc. SGS has not been involved in the preparation of any of the material included in the “Citi’s 2021 ESG Report ” . Our responsibi lity is to express an opinion on the text, data, graphs and statements within the scope of verification with the intention to inform all Citigroup Inc. ’ stakeholders. The SGS protocols are based upon the internationally recognized Assurance S tandard ISAE 3000. This standard follows differing options for Assurance depending on the context and capabilities of the Reporting Organization. This report has been assured at a limited level of scrutiny using our protocol s for evaluat ion of content veracity and the alignment to the Equator Principles and the internal policies and procedures of Citigroup Inc . The assurance comprised a combination of pre -assurance research, interviews with relevant employees; documentation and record review and the evaluation of the report for the alignment to the Equator Principles . STATEMENT OF INDEPENDENCE AND COMPETENCE The SGS Group of companies is the world leader in inspection, 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 a Lead Assuror f or Sustainability Reporting and Equator Principles , Lead Verifier in Greenhouse Gases, and Principal Auditor registered with IRCA (International Register of Certificated Auditors) in Environmental, Quality, Occupational Health & Safety, and Social Systems . ASSURANCE OPINION Based on the methodology described and the verification work performed on the “Citi’s 2021 ESG Report”, section “ 2021 Projects Covered by the Equator Principles” , we did not observe any circumstance that made us believe that the information and data contained within i s inaccurate, un reliable, or does not provide a fair and balanced representation of Citigroup Inc. ’ activities in 2021 . The assurance team is of the opinion that the Report can be used by the Citigroup Inc. ’ Stakeholders. We believe that Citigroup Inc. has chosen an appropriate level of assurance. ASSURANCE STATEMENT Contents ESGatCiti SustainableFinance SustainableProgress Equitable&ResilientCommunities Talent&DEI RiskManagement&ResponsibleBusiness Appendices ESGS ataC ius niblnG 181

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