Assurance GP5024 Issue 2 CONCLU SIONS WITH REGARDS TO EQUATOR PRINCIPLES REPORTING DATA FOR 2021 In our opinion the “Citi’s 2021 ESG Report ” reported information of the Equator Principles , as detailed at the section “ 2021 Projects Covered by Equator Principles” and is pr esented in accordance with the Equator Principles I V (EP4) , Annex B “Minimum Reporting Requirement s ” . SGS based this opinion in the review of Citi’s internal documents and a sample of EP-covered financial products and their respective EP checklists and Independent Reviews. Citigroup Inc. reported information is aligned to the EP Reporting Criteria requirements as follows : • Public Reporting of the EP-covered financial products separately : Project Finance Advisory Services, Project Finance Loans, Project-Related Corporate Loans , Bridge Loans and Project-Related Refinance and Project -Related Acquisition Finance . There were only Project Finance Loans and PRCL in 2021 . • The loans were categorized as A, B or C, dependent on the environmental and social risks posed. • Total number of Project Finance Loans and Project- Related Corporate Loans that reached Financial Close d uring the reporting period ( 2021 ) • T he Project Finance Loans and Project- Related Corporate Loans were broken down by: Sector, Region, Country Designation, and whether an whether an Independent Review has been carried out. • Independent review is required for A projects and , for B projects when ne eded. Both Project Finance transactions were category B, and both had an Independent Review. • The EP transactions were over the threshold of : o 10 million USD for Project Capital Cost required in the Equator Principles IV for project finance loans, and o Over 50 million USD for Project -Related Corporate Loans (total aggregate loan amount and the EPFI’s individual commitment) in the Equator Principles I V • It was identified the transactions which their combined Scope 1 and Scope 2 Emissions are expected to be more than 100,000 tonnes of CO 2 equivalent annually. In these cases, an annual GHG emissions report and a climate change risk assessment is requested for the transaction . Lead Assessor : U rsula Antun ez Pamela Chadw ick Bu siness Manager SGS UK Ltd Lead Sustainability Report Assuror : Ursula Antunez de Mayolo Corzo Date: 21 st March of 2022 www.sgs.com Contents ESGatCiti SustainableFinance SustainableProgress Equitable&ResilientCommunities Talent&DEI RiskManagement&ResponsibleBusiness Appendices ESGS ataC ius niblnG 182