Assurance We planned and performed our work to obtain the information, explanations and evidence that we considered necessary to provide a limited level of assurance that the CO 2 equivalent emissions and environmental data for the period 1 st January – 31 st December 2021 are fairly stated. This Opinion shall be interpreted with the CO 2 equivalent and environmental data statement of Citigroup, Inc. as a whole. Note: This Opinion is issued, on behalf of Client, by SGS United Kingdom Ltd, Ross more Business Park, Inward Way, Ellesmere Port, Cheshire, CH65 3EN (“SGS”) under its General Conditions for GHG Validation and Verification Services .The findings recorded hereon are based upon an audit performed by SGS. A full copy of this Opinion and the supporting GHG Statement may be consulted at Citigroup, Inc., 388 Greenwich Street , New York, NY 100 13. This Opinion does not relieve Client from compliance with any bylaws, federal, national or regional acts and regula tions or with any guidelines issued pursuant to such regulations. Stipulations to the contrary are not binding on SGS and SGS shall have no responsibility vis - à - vis parties other than its Client. Contents ESGatCiti SustainableFinance SustainableProgress Equitable&ResilientCommunities Talent&DEI RiskManagement&ResponsibleBusiness Appendices ESGS ataC ius niblnG 180