FIRST TIME USERS GUIDE

This guide is designed to assist you with the Citi Smith Barney Benefit Accesssm (BA) website.

First Time Log On

Your Personalised Link appears here. You need to select it to access your account.

Enter your GID here (your 9 digit number as provided by the company email)

Enter Company Stock Symbol from the company email (ABBN.VX).

Enter your Birth Date in DDMMYYYY format. For example, if you were born on 3rd October 1966, enter 03101966.

Click on ‘Change User Name and Password’ to continue.

Your Trading PIN will now appear, which you will need for trading and perhaps verification. You can also change your Trading PIN if you wish by clicking on the ‘Change Trading PIN’ button.

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You have already received a BAMailSM from Citi Smith Barney which contains a Personalised Link for you to activate your account. The ‘email from’ address was ‘CCGOnline’. You also received a separate email from ABB with your Global ID Number (GID) and the Company Stock Symbol which you will need to activate your account and your Birth Date.

Click on ‘Submit’ to continue.

Steps to First Time Log On

You will be asked to choose your plan type (‘Product’), Stock Options or Restricted Shares - it makes no difference which one you choose, and enter your Stock Symbol (ABBN.VX). You should then select ‘Continue’.

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FIRST TIME USERS GUIDE

First Time Log On

Select a User Name; it must: • Be unique • Begin with a letter • Not contain spaces or symbols.

Select a Password; it must: • Be case sensitive • Contain a minimum of 6 characters • Not contain spaces or symbols You will be asked to verify your Password.

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9 Please enter your email address here. If you are a current employee, you should enter your ABB email address, if you are no longer an ABB employee, enter your personal email address.

Now select ’Activate’. 10

Now select 4 of the 10 possible Security Questions to protect your account. BA may challenge you to answer 2 of these questions in the future in order to authenticate you as the correct User.

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Now select ‘Save and Continue’.

You now have Confirmation of your Account Activation! Please select ‘Continue’ to access your account, and when you first logon, you will be asked to accept Citi Terms and Conditions. In future you will access BA via www.benefitaccess.com.

8 You will be asked to provide a Password Hint for future online authentication if you lose your Password.

FIRST TIME USERS GUIDE

When you have successfully activated your account, you will be transferred to the Combined Benefit Statement. The first time you click on these screens you will be prompted to agree to the Citigroup Terms and Conditions. Select ‘Click Here’ to proceed.

You will be asked to agree to the Terms and Conditions of Benefit Access before you can continue to look at your plan details online.

Click ‘Agree’ and you will be able to view your plan details.

After you log on to the BA website, you will be directed to your Combined Benefit Statement. Select the Go To button and Plan Home. You will see a ‘Missing Account Form’ alert if you have not completed the tax certification process.

Account Form Activation

Click here to begin the certification process.

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FIRST TIME USERS GUIDE

Call Centre Numbers North and South America: In US / Canada +1 866 633 4334 Outside US / Canada + 1 212 615 9011 UK, Europe, Middle East, Africa: + 34 93 316 5900 Asia Pacific: + 61 2 8225 0736

© 2007 Citigroup Global Markets Inc. Member SIPC. Smith Barney is a division and service mark of Citigroup Global Markets Inc. and its affiliates and is used and registered throughout the world. Citi and Citi with Arc Design are trademarks and service marks of Citigroup Inc. and its affiliates, and are used and registered throughout the world. 2007 Citigroup Global Markets Limited. In the United Kingdom this document is approved by Citigroup Global Markets Limited (CGML), Citigroup Centre, 33 Canada Square, Canary Wharf, London, E14 5LB, a firm authorised and regulated by the Financial Services Authority (FSA) for the conduct of investment business in the UK. The materials provided or developed by Citigroup Global Markets Inc. (CGMI), are valuable assets of CGMI and are CGMI’s Proprietary and Confidential Information and property. Smith Barney Benefit Accesssm is a registered service mark of Citigroup Global Markets Inc.

The system will know which certification form is appropriate for you based on the information that has been supplied by ABB.

Having read the affirmation, you should then enter your Trading PIN and click ‘I Agree’.

You will then see a confirmation that the certification process has been completed. Information is updated in real time so you can now return to your homepage to view your account, trade online and use other BA features.

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You will be asked to confirm your address and then click Continue.