CITIGROUP INC

Additional Information Regarding Proposal 3

Glossary

Cumulative Earnings per Share for our Performance Share Units is determined by adding the diluted earnings per share based on net income allocated to common stockholders from our quarterly earnings reports for the 12 quarters of the applicable three-year performance period.

Efficiency Ratio is a ratio signifying how much of a dollar in expense (as a percentage) it takes to generate one dollar in revenue. Represents total operating expenses divided by total revenues, net.

Operating Leverage represents the annual change in [(Revenues, net of Interest Expense in bps), less (the annual change in Operating Expenses in bps)].

Return on Assets (ROA) is net income (annualized), divided by average assets for the year.

Return on Common Equityis net income less preferred dividends (both annualized), divided by average common equity for the period.

Return on Tangible Common Equity (RoTCE), which is a non-GAAP financial measure, is annualized net income for a business or Citigroup (minus preferred dividends in the case of Citigroup) divided by average tangible common equity for the year.

Tangible Book Value per Share, which is a non-GAAP financial measure, is Tangible Common Equity at year end divided by Common Shares outstanding at year end.

Total Payout Ratio is the sum of dividends paid to common stockholders plus common share repurchases, divided by (Net Income, less preferred dividends).

Table of Contents