(Reuters) - Citigroup's female employees earn 27% less than male employees on average, when factors like title and location are not taken into account, the Wall Street bank said on Wednesday.That was a slight improvement of two percentage points from last year, according to an internal analysis.In similar job positions in the same location, women on average are paid 99 percent of what men are paid, on a par with last year's results, the bank added.Citigroup began disclosing "raw" pay gap..