EXHIBIT 12.02 CITIGROUP INC. CALCULATION OF RATIO OF INCOME TO FIXED CHARGES INCLUDING PREFERRED STOCK DIVIDENDS (In Millions of Dollars) Three Months YEAR ENDED DECEMBER 31, March 31, EXCLUDING INTEREST ON DEPOSITS: 2000 1999 1998 1997 1996 2001 2000 ------- ------- ------- ------- ------- ------- ------ FIXED CHARGES: INTEREST EXPENSE (OTHER THAN INTEREST ON DEPOSITS) $23,253 $17,764 $18,997 $17,645 $14,776 $ 6,063 $4,873 INTEREST FACTOR IN RENT EXPENSE 416 292 417 321 299 109 71 DIVIDENDS--PREFERRED STOCK 180 232 332 433 505 44 47 ------- ------- ------- ------- ------- ------- ------ TOTAL FIXED CHARGES $23,849 $18,288 $19,746 $18,399 $15,580 $ 6,216 $4,991 ------- ------- ------- ------- ------- ------- ------ INCOME: INCOME BEFORE TAXES, MINORITY INTEREST AND CUMULATIVE EFFECT OF ACCOUNTING CHANGES $21,143 $18,151 $11,085 $12,305 $12,444 $5,579 $6,078 OTHER -- -- -- -- 1 -- -- FIXED CHARGES (EXCLUDING PREFERRED STOCK DIVIDENDS) 23,669 18,056 19,414 17,966 15,075 6,172 4,944 ------- ------- ------- ------- ------- ------- ------ TOTAL INCOME $44,812 $36,207 $30,499 $30,271 $27,520 $11,751 $11,022 ======= ======= ======= ======= ======= ======= ======= RATIO OF INCOME TO FIXED CHARGES EXCLUDING INTEREST ON DEPOSITS 1.88 1.98 1.54 1.65 1.77 1.89 2.21 ======= ======= ======= ======= ======= ======= ======= INCLUDING INTEREST ON DEPOSITS: FIXED CHARGES: INTEREST EXPENSE $36,638 $28,674 $30,692 $27,299 $23,792 $9,523 $7,685 INTEREST FACTOR IN RENT EXPENSE 416 292 417 321 299 109 71 DIVIDENDS--PREFERRED STOCK 180 232 332 433 505 44 47 ------- ------- ------- ------- ------- ------- ------ TOTAL FIXED CHARGES $37,234 $29,198 $31,441 $28,053 $24,596 $9,676 $7,803 ------- ------- ------- ------- ------- ------- ------ INCOME: INCOME BEFORE TAXES, MINORITY INTEREST AND CUMULATIVE EFFECT OF ACCOUNTING CHANGES $21,143 $18,151 $11,085 $12,305 $12,444 $5,579 $6,078 OTHER -- -- -- -- 1 -- -- FIXED CHARGES (EXCLUDING PREFERRED -- -- -- -- STOCK DIVIDENDS) 37,054 28,966 31,109 27,620 24,091 9,632 7,756 ------- ------- ------- ------- ------- ------- ------ TOTAL INCOME $58,197 $47,117 $42,194 $39,925 $36,536 $15,211 $13,834 ======= ======= ======= ======= ======= ======= ======= RATIO OF INCOME TO FIXED CHARGES INCLUDING INTEREST ON DEPOSITS 1.56 1.61 1.34 1.42 1.49 1.57 1.77 ======= ======= ======= ======= ======= ======= ======= - ---------- Note: On November 30, 2000, Citigroup Inc. completed its acquisition of Associates First Capital Corporation (Associates) in a transaction accounted for as a pooling of interests.