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CIGNA INVESTOR DAY

Appendix Definitions of Key Financial and Business Terms Market Segments are defined as follows: U.S. Commercial comprises employers from the following market segments: • National. Multistate employers with 5,000 or more U.S.-based, full-time employees. • Middle Market. Employers generally with 500 to 4,999 U.S.-based, full-time employees. This segment also includes single-site employers with more than 5,000 employees and Taft-Hartley plans and other groups. • Select. Employers generally with 51-499 eligible employees. Small Group. Employers generally with 2-50 eligible employees. U.S. Government solutions include Medicare Advantage, Medicare Supplement, and Medicare Part D plans for seniors, Medicaid plans, and individual health insurance plans both on and off the public exchanges. International Markets includes supplemental health, life and accident insurance products and health care coverage in our international markets as well as health care benefits to globally mobile employees of multinational organizations. For additional information regarding our market segments, please see our most recent report on Form 10-K available through the Investor Relations section of www.cigna.com SG&A expense ratio represents enterprise selling, general and administrative expenses excluding special items as a percentage of adjusted revenue at a consolidated level. Express Scripts Adjusted EBITDA represents, for 2010, Express Scripts, Inc.'s net income from operations before income taxes, depreciation and amortization, interest expense, net, and special items. For 2017, Express Scripts adjusted EBITDA represents Express Scripts Holding Company's net income from operations before income taxes, depreciation and amortization, other expense (income), net, and special items. Express Scripts' adjusted EBITDA is not determined in accordance with GAAP and should not be viewed as a substitute for the most directly comparable GAAP measure and may not be comparable to non-GAAP measures utilized by other companies, including Cigna. Detailed information, including reconciliations to GAAP, for Express Scripts' adjusted EBITDA can be found in the annual reports on Form 10-K as filed by Express Scripts, Inc. for 2010 and Express Scripts Holding Company for 2017, both available on the Securities and Exchange Commission's website at www.sec.gov. © 2021 Cigna Cigna. 104
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