Highly Confidential Lbex -Citi 00000 1

HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Summary of Citi Proofs of Claim Against Lehman Filed Before September 22, 2009 Bar Date*

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Comments part (USD) (USD) (USD) /Omnibus Number Claim does not assert specific dollar amount; covers hard to Citigroup Inc., on behalf quantify claims, such as future Lehman Brothers 29878 of itself and its Omnibus Claim indemnity claims. Claim also Holdings Inc. subsidiaries and affiliates preserves similar claims against any Lehman entity guaranteed by LBHI. Claim does not assert specific Citigroup Inc., on behalf Lehman Brothers dollar amount; covers hard to 29877 of itself and its Omnibus Claim Special Finance Inc. quantify claims, such as future subsidiaries and affiliates indemnity claims. Claim does not assert specific Citigroup Inc., on behalf Lehman Brothers dollar amount; covers hard to 29876 of itself and its Commodity Services Omnibus Claim quantify claims, such as future subsidiaries and affiliates Inc. indemnity claims. Claim does not assert specific Citigroup Inc., on behalf Lehman Brothers dollar amount; covers hard to 29875 of itself and its Commercial Omnibus Claim quantify claims, such as future subsidiaries and affiliates Corporation indemnity claims. Claim does not assert specific Citigroup Inc., on behalf Lehman Commercial dollar amount; covers hard to 29874 of itself and its Omnibus Claim Paper Inc. quantify claims, such as future subsidiaries and affiliates indemnity claims.

*Claim values provided in this Summary are derived solely from the proofs of claim and subsequent Derivative and Guarantee Questionnaires. In certain instances, Citi determined that the value of a claim changed between filing the proof of claim and the corresponding Questionnaire. The values listed in this Summary reflect the claim values reported in the Questionnaires in cases where the claim value differed from that asserted in the proof of claim. Citi is continuing to assess its claims and to review information for completeness and accuracy. As such, Citi reserves the right to refine the claims and/or the amounts reflected in this Summary as appropriate.

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HIGHLY CONFIDENTIAL LBEX-CITI 00000 1 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Lehman Brothers 29873 Citibank, N.A. HoldinQs Inc. LBHI overdraft of account no. A 16,375,961 11953788 B 15,675 Loss on Quebecer debt trades

Wire transfer on behalf of Credit c 1,189,199 Suisse to LBHI, was recalled by Credit Suisse but never returned.

Lehman Brothers 29883 Citibank, N.A. HoldinQs Inc. Early Termination Amount due by A(i) 2,210,646 LBCS under February 21, 2006 lSD A. LBCS overdraft of account no. A(ii) 85,296 11291769. Early Termination Amount due by B 13,705,531 LBCC under March 29, 1993 lSD A.

Early Termination Amount due by C(i) 1,644,925,613 LBSF under May 14, 1992 lSD A.

Amount due by LBSF under CLS C(ii) 584,897 Agreement

Early Termination Amount due by Payable D Citi to Lehman Brothers Finance, (30,567,062) SA under June 29, 1992 ISDA.

Amount owed by Lehman Brothers Securities N.V. to Citi as E 2,610,389 paying agent under November 29, 2007 Principal Paying Agency Agreement

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HIGHLY CONFIDENTIAL LBEX-CITI 000002 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Early Termination Amount due by F(i) 126,854,872 LBIE under October 30, 1997 lSD A. Custody fees owed by LBI E under May 20, 1992 and F(ii) 1,107,170 September 11, 2008 Custody Agreements.

Wire transfer from LBIE to Credit F(iii) 4,500,000 Suisse that was returned to LBIE.

Agency fees for security F(iv) 11,550 issuances where Citi acted as agent for LBI E. Claim to be withdrawn. Related to dividends taxes on LBIE F(v) assets in Swiss custody accounts. Early Termination Amount due by G(i) 841,032 LBCCA under July 12, 2007 lSD A. Amount owed by LBCCA under Hong Kong Loan as reflected in G(ii) 281,225,562 LBCCA Proof of Debt, filed on August 14, 2009. Fees and expenses under 175,498 Kingfisher Undertaking Deed owed by LBCCA. Redemption amount due from 76,780 LBCCA related to Citi Indonesia brokeraae account.

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HIGHLY CONFIDENTIAL LBEX-CITI 000003 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Face value of Lehman Program Securities held at Citi Indonesia, 26,040,000 for which LBCCA's failure to provide blocking numbers may prevent proper Nov. 2 filing.

H(i) [Amounts claimed in Amount owed by LBI under CLS LBI proof of 260,326,894 Agreement. claim, filed on May 30, 2009] Early Termination Amount due by Payable Citi to LBI under July 28, 2003 (60,228,755) lSD A. Amount owed by LBI under 1,199,775 securities lending transactions.

Custody fees owed by LBI under 82,345 Direct Custody Agreement.

Prepetition interest charges owed by LBI for the late settlement of 207,624 securities lending and repurchase transactions. 12,199,628 LBI overdrafts. Account service fees owed by 42,627 LBI. Amounts owed by LBI for 12,795,775 misdirected wire claims. LBI check mistakenly credited to H(ii) 35,389 JPMorgan. Lehman All overdraft of account I 116,206 no. 4061 0006.

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HIGHLY CONFIDENTIAL LBEX-CITI 000004 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Aggregate net amount owed by Lehman CLS Parties (LBI, LBSF, J 47,424,651 LBCC and LBIE) under CLS Agreement, after taking into consideration $1 b setoff.

Face value of Lehman Program Securities held at Citi Indonesia, for which LBIE's failure to provide blocking numbers may prevent K 26,040,000 proper Nov. 2 filing. Contingent claim asserted against LBI E (malfeasance) and LBHI (guarantee of Lehman Program Securities).

Amount potentially owed by Lehman Brothers Equity Finance L 20,000,000 (Cayman) Ltd. under June 16, 2003 OSLA. Amounts owed by SASCO for CMB Certificates. LBHI M 1,650,330,000 guaranteed all obligations of SASCO to Citi. SASCO notes not in default at time of filing.

Lehman Brothers 17915 Citibank, N.A. Special Finance Inc.

Early Termination Amount due by A 1,644,925,613 LBSF under May 14, 1992 lSD A.

Amount due by LBSF under CLS B 584,897 Agreement

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HIGHLY CONFIDENTIAL LBEX-CITI 000005 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Lehman Brothers 17932 Citibank, N.A. Commodity Services Inc. Early Termination Amount due by 2,210,646 LBCS under February 21, 2006 lSD A. LBCS overdraft of account no. 85,296 11291769. Lehman Brothers 17931 Citibank, N.A. Commercial Corporation Early Termination Amount due by A 13,705,531 LBCC under March 29, 1993 lSD A. Payable Amount owed by Citi to LBCC B (198,473,976) under CLS AQreement Amounts owed by SASCO for CMB Certificates. LBHI guaranteed all obligations of Structured Asset SASCO to Citi. Direct claim filed 34310 Citibank, N.A. Securities 1,397,798,000 only with respect to notes where Corporation Citi was unable to confirm that indenture trustee was filing claim. SASCO notes not in default at time of filing. Claim asserted to preserve rights 17930 Citibank, N.A. CES Aviation Protective with respect to deposit account, including offset Claim asserted to preserve rights 17929 Citibank, N.A. CES Aviation V Protective with respect to deposit account, includinQ offset Claim asserted to preserve rights 17928 Citibank, N.A. CES Aviation IX Protective with respect to deposit account, including offset.

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HIGHLY CONFIDENTIAL LBEX-CITI 000006 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Claim asserted to preserve rights Lehman Scottish 17927 Citibank, N.A. Protective with respect to deposit account, Finance L.P. including offset Citigroup Global Markets Lehman Brothers 29882 Ltd. Holdinqs Inc. Early Termination Amount due by A 222,600,044 LBSF under February 16, 2000 lSD A.

Early Termination Amount due by B(i) 6,217,557 LBCS under April17, 2007 lSD A.

Early Termination Amount due by B(ii) 716,281 LBCS under March 13, 2008 EFET.

Early Termination Amount due by C(i) 24,779,012 Lehman Brothers Finance S.A. under August 27, 1993 ISDA.

Amount owed by Lehman C(ii) 73,181 Brothers Finance S.A. under securities lend ina aareement.

Early Termination Amount due by D(i) 35,765,519 LBIE under June 11, 1997 ISDA.

Amount owed by LBIE for buy/sell D(ii) 8,913,096 trades that failed to settle.

Amount owed by LBIE under D(iii) 9,658,130 January 11, 1996 Master Repurchase Aareement. D iv 52,247 Broker fees owed by LBI E. Amount owed by Citi to LBIE Payable D(v) pursuant to syndicated (4,568,370) underwriting arrangements.

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HIGHLY CONFIDENTIAL LBEX-CITI 000007 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Early Termination Amount due by 222,600,044 LBSF under February 16, 2000 lSD A. Lehman Brothers Citigroup Global Markets 29880 Commodity Services Ltd. Inc.

Early Termination Amount due by A 6,217,557 LBCS under April17, 2007 lSD A.

Early Termination Amount due by B 716,281 LBCS under March 13, 2008 EFET. Citigroup Global Markets Lehman Brothers 29879 Inc. HoldinQs Inc.

Amount owed by LBIE for buy/sell A 5,637,874 trades that failed to settle.

Amount owed by Neuberger Bermann under December 6, B 13,044 2004 securities lending agreement. Net amount payable to LBI as set C(i) Payable forth in LBI proof of claim. Face value of LBI note due 2026. C(ii) 8,132,177 This note is in default. Amounts owed by LBI for CMB Certificates. LBHI guaranteed all C(iii) 16,530,000 obligations of LBI to Citi. LBI notes not in default at time of filing.

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HIGHLY CONFIDENTIAL LBEX-CITI 000008 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Amounts owed by SASCO for CMB Certificates. LBHI D 314,320,013 guaranteed all obligations of SASCO to Citi. SASCO notes not in default at time of filino. Amounts owed by SASCO II for CMB Certificates. LBHI guaranteed all obligations of E 114,464,000 SASCO II to Citi. SASCO II notes not in default at time of filinq. Amounts owed by SASCO for CMB Certificates. LBHI guaranteed all obligations of Structured Asset SASCO to Citi. Direct claim filed Citigroup Global Markets 29633 Securities 57,734,102 only with respect to notes where Inc. Corporation Citi was unable to confirm that indenture trustee was filing claim. SASCO notes not in default at time of filino. Citigroup Financial Lehman Brothers 29637 Products Inc. Holdinqs Inc. Early Termination Amount due by A(i) 21,184,614 LBSF under August 15, 1989 lSD A. Damages Amount due by LBSF A(ii) 274,164 under Rate Cap Agreements.

Early Termination Amount due by Payable Citi to Lehman Brothers Bank B (954,890) FSB under October 19, 1999 lSD A.

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HIGHLY CONFIDENTIAL LBEX-CITI 000009 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Early Termination Amount due by A 21,184,614 LBSF under August 15, 1989 lSD A.

Damages Amount due by LBSF B 274,164 under Rate Cap Agreements.

Citigroup Financial Lehman Commercial 17925 11,955,000 Loss on W. R. Grace debt trades. Products Inc. Paper Inc.

Lehman Brothers Citigroup Financial Damages Amount due by LBDP 17924 Derivative Products 13,018 Products Inc. under Rate Cap Agreements. Inc. Lehman Brothers 17923 Citibank Japan Ltd. HoldinQs Inc. Amount owed by LBI pursuant to A 1,156,390 FX transaction. Amount owed by LBI for account B 111,278 service fees. Lehman Brothers Claim asserted to preserve rights 17922 Citibank Japan Ltd. Commodity Services Protective with respect to deposit account, Inc. including offset Lehman Brothers 17921 Citibank Korea Inc. Holdinqs Inc.

Early Termination Amount due by A 5,104,280 LBSF under March 2, 2007 ISDA.

Early Termination Amount due by Payable B(i) Citi to LBIE under August 6, 2007 (2,588,828) lSD A. Amount owed by LBIE under B(ii) 326,743 Custody Agreements.

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HIGHLY CONFIDENTIAL LBEX-CITI 0000 10 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Amount owed by Lehman C(ii) 7,906 Brothers Finance SA under Custody Agreements. Amount owed by LBCCA under D 1,000 Custody Agreements. Early Termination Amount due by Payable Citi to Lehman Brothers E (3,702,862) Bankhaus AG under FX transactions. Amount owed by LBI under FX F(i) 2,676,721 transactions. Amount owed by LBI under F(ii) 57,278 Custody AQreements.

Lehman Brothers Early Termination Amount due by 17920 Citibank Korea Inc. 5,104,280 Special Finance Inc. LBSF under March 2, 2007 ISDA

Amount owed by Lehman Lehman Brothers Brothers Japan Inc. under 17919 Nikko Citigroup Limited 234,216 Holdings Inc. securities lending and buy/sell agreements. LBHI overdraft of deposit Lehman Brothers account, which was repaid post- 29636 ZAO KB Citibank 4,474,326 Holdings Inc. petition, but subject to Turnover Stipulation. Amount owed by LB UK RE Lehman Brothers 17918 Citibank AS. 18,750,000 Holdings under Turkish Letter of Holdings Inc. Credit Early Termination Amount due by Lehman Brothers 17934 Citi Swapco Inc. 991,772 LBSF under August 16, 1996 Holdings Inc. lSD A.

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HIGHLY CONFIDENTIAL LBEX-CITI 0000 11 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Early Termination Amount due by Lehman Brothers 17933 Citi Swapco Inc. 991,772 LBSF under August 16, 1996 Special Finance Inc. lSD A. Early Termination Amount due by Lehman Brothers 17936 Citigroup Energy Inc. 10,714,350 LBCS under December 13, 2007 Holdings Inc. lSD A. Lehman Brothers Early Termination Amount due by 17937 Citigroup Energy Inc. Commodity Services 10,714,350 LBCS under December 13, 2007 Inc. lSD A. Early Termination Amount due by Lehman Brothers Payable 17938 Phibro LLC Citi to LBCS under October 2, Holdings Inc. (1 ,464,944) 20061SDA. Lehman Brothers Early Termination Amount due by Payable 17939 Phibro LLC Commodity Services Citi to LBCS under October 2, (1 ,464,944) Inc. 20061SDA. Amount of securities Citi Australia liquidated from LBIE custody Lehman Brothers 29635 Citigroup Ply Limited 29,023,200 account to cover payments made Holdings Inc. in respect of Brisconnect Trust Units.

Citigroup Global Markets Lehman Brothers 29634 U.K. Equity Ltd. Holdings Inc.

Amount owed by LBIE under A(i) 1,078,279 securities lending agreement. Amount owed by Citi to LBIE A(ii) Payable under buy/sell trades that failed to settle.

FD CBNA Loan Funding Lehman Commercial 17941 257,500 Loss on Calpine debt trades. LLC Paper Inc.

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HIGHLY CONFIDENTIAL LBEX-CITI 000012 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Amount owed by LBHI for Lehman Brothers breaches of reps and warranties 17899 Citi Mortgage Inc. 3,425,125 Holdings Inc. under Mortgage Purchase Agreement dated August 1, 2003.

Early Termination Amount due by Lehman Brothers 17898 TOB Capital LP 137,220 LBSF under November 15, 2007 Holdings Inc. lSD A. Early Termination Amount due by Lehman Brothers 17897 TOB Capital LP 137,220 LBSF under November 15, 2007 Special Finance Inc. lSD A. Lehman Brothers 17913 Citi Canyon Ltd. Holdings Inc. Early Termination Amount due by A 135,475 LBSF under October 6, 2005 lSD A. Amount owed by LBIE with B 33,160 respect to Citi Canyon prime brokerage account at LBIE. Early Termination Amount due by Lehman Brothers 17895 Citi Canyon Ltd. 135,475 LBSF under October 6, 2005 Special Finance Inc. lSD A. Amount owed by LBIE with Lehman Brothers 17912 Citi Ventus Ltd. 21,614,012 respect to Citi Ventus prime Holdings Inc. brokerage account at LBIE.

Old Lane Financial Lehman Brothers Early Termination Amount due by 17896 5,355,173 Products L.P. Holdings Inc. LBIE under August 1, 2007 lSD A. Claim asserted to preserve rights Citibank Europe Pic, Lehman Brothers 17917 Protective with respect to deposit account, Hungary Branch Holdings Inc. includinQ offset Lehman Brothers Claim asserted to preserve rights Citibank Europe Pic, 17916 Commodity Services Protective with respect to deposit account, Hungary Branch Inc. including offset

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HIGHLY CONFIDENTIAL LBEX-CITI 0000 13 HIGHLY CONFIDENTIAL Paul, Weiss, Rifkind, Wharton & Garrison LLP

Claim Claim Sub- Direct Claim Guarantee Claim Contingent Claim Protective Register Citi Entity Lehman Entity Payable Description/Com menta part (USD) (USD) (USD) /Omnibus Number Lehman Brothers Claim asserted to preserve rights 17935 Citibank Canada Commodity Services Protective with respect to deposit account, Inc. including offset Luxembourg Claim asserted to preserve rights Citibank International pic, Residential 17940 Protective with respect to deposit account, Luxembourg Branch Properties Loan including offset. Finance S.a.r.l. Claim for LBHI guarantee of Triton Insurance Lehman Brothers Installment Note which is primary 29632 2,500,000 Company Holdings Inc. collateral for OMX Timber securitized notes. Claim for LBHI guarantee of American Health and Life Lehman Brothers Installment Note which is primary 29631 2,500,000 Insurance Company Holdings Inc. collateral for OMX Timber securitized notes.

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HIGHLY CONFIDENTIAL LBEX-CITI 0000 14