CITIGROUP INC

Additional Information Regarding Proposal 3

Glossary

Book Value per Share is common stockholders’ equity at year end divided by common shares outstanding at year end.

Diluted EPS is net income allocated to common shareholders for diluted EPS, divided by weighted-average diluted shares outstanding for the year.

Income from Continuing Operations Before Taxes is total revenues, net of interest expense, less total operating expenses, less total provisions for credit losses and for benefits and claims, less income taxes.

Operating Leverage represents the year-over-year growth rate in basis points of total revenues, net of interest expense less the year-over-year growth rate of total operating expenses. A positive operating leverage percentage indicates that the revenue growth rate was greater than the expense growth rate.

Net Income Excluding Notable Items, which is a non-GAAP financial measure, represents as reported, or GAAP, net income excluding the after-tax impacts of (i) the revenue loss on sale in the fourth quarter of 2025 due to the held-for-sale accounting treatment related to Citi’s plan to sell AO Citibank (which was sold on February 18, 2026) in Russia, and (ii) a goodwill impairment expense in the third quarter of 2025 related to Citi’s agreement to sell a 25% equity stake in Banamex.

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

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

RoTCE Excluding Notable Items, which is a non-GAAP financial measure, represents RoTCE (described above) excluding the after-tax impacts of (i) the revenue loss on sale in the fourth quarter of 2025 due to the held-for-sale accounting treatment related to Citi’s plan to sell AO Citibank (which was sold on February 18, 2026) in Russia, and (ii) a goodwill impairment expense in the third quarter of 2025 related to Citi’s agreement to sell a 25% equity stake in Banamex.

Revenues Excluding a Notable Item, which is a non-GAAP financial measure, represents as reported, or GAAP, revenues excluding the loss on sale in the fourth quarter of 2025 due to the held-for-sale accounting treatment related to Citi’s plan to sell AO Citibank (which was sold on February 18, 2026) in Russia.

Tangible Book Value per Share, which is a non-GAAP financial measure, represents tangible common equity divided by end-of-period common shares outstanding.

** Tangible Common Equity,** which is a non-GAAP financial measure, represents common stockholders’ equity less goodwill and identifiable intangible assets, other than MSRs.

Total Payout Ratio represents total common dividends declared plus common share repurchases as a percentage of net income available to common shareholders.

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