Citi® Commercial Cards B2B Cards for Non-PO Spend January 2013 1

Citi Commercial Cards: Targeting Non-PO Spend Citi’s B2B Card products enable opportunities to realize process efficiencies by shifting low-dollar and indirect spend from a PO-Invoice process to a streamlined, card-based Non-PO process Evolving B2B Card Use Benefits Streamlined purchasing and accounting processes Visibility into consolidated spending data Reduction of costs from low-dollar and one-off invoices Improved cash flow and rebate opportunities Citi B2B Card Payment Options Purchasing Cards Ghost Cards Virtual Card Accounts Post-Invoice Spend eProcurement Non-PO Spend 2

Citi B2B Card Payment Products for Non-PO Spend Citi’s individual B2B card products provide options to flexibly meet clients’ requirements for implementing effective Non-PO card solutions Features and Relative Benefits: By Product Citi Purchasing Cards Secure, controlled cards distributed to employees for purchasing Card-level controls support policy compliance and limit misuse, including MCC blocks, transaction limits, and velocity controls Citi Ghost Cards – “Lodged” Citi Ghost Cards – A/P Department Card “Plastic-less” card accounts stored by the supplier or by the buyer Complementary solution for frequently used & strategic suppliers Consolidate spend by supplier to ease reconciliation and coding Easy to setup, use, and administer Citi Virtual Card Accounts Single-use virtual card numbers for card-not-present purchases Granular transaction-level controls ideal for higher-dollar purchases Enhanced pre-transaction data capture to support reconciliation, allocation, and reporting 3