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Patterson added, "The integration will be swift and seamless, as we leverage our existing TPE know-how, global reach, and commercial expertise to help our customers in new and innovative ways."

Patterson added, "The integration will be swift and seamless, as we leverage our existing TPE know-how, global reach, and commercial expertise to help our customers in new and innovative ways."

The Board administers its risk oversight function directly and through its committees. 8 The Board has delegated specific risk oversight responsibility to the committees of the Board as follows: (i) the Audit Committee oversees risks related to the Company’s financial statements, financial reporting processes, internal controls, information technology, and cybersecurity; (ii) the Compensation Committee oversees risks related to the Company’s compensation programs; (iii) the Governance and Corporate Responsibility Committee oversees risks related to the Company’s programs, policies, and practices related to certain sustainability and governance matters, including a review of reports on corporate responsibility and/or sustainability published by the Company; and (iv) the Environmental, Health and Safety Committee oversees risks related to safety, health, physical security, environmental, and product stewardship matters.

 A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com. Trailing twelve months adjusted gross margin is calculated as follows: Three Months Ended Nine Months Ended Trailing Twelve Months (TTM) Ended (In millions) December 31, 2014 September 30, 2015 September 30, 2015 Gross margin - GAAP $ 152.6 $ 524.6 $ 677.2 Special items in gross margin 15.8 30.0 45.8 Gross margin excluding special items $ 168.4 $ 554.6 $ 723.0 Adjusted EBITDA and net debt to adjusted EBITDA is calculated as follows: Three Months Ended Nine Months Ended Trailing Twelve Months (TTM) Ended (In millions) December 31, 2014 September 30, 2015 September 30, 2015 Income from continuing operations, before income taxes $ (31.2) $ 168.1 $ 136.9 Interest expense, net 15.6 48.5 64.1 Depreciation and amortization 25.0 78.4 103.4 Special items, impact on income from continuing operations before income taxes 80.8 39.8 120.6 Accelerated depreciation included in special items (0.2) (4.6) (4.8) Adjusted EBITDA $ 90.0 $ 330.2 $ 420.2 Short-term portion and current portion of long-term debt $ 61.8 Long-term debt 1,038.0 Less: Cash and cash equivalents (235.7) Net Debt 864.1 Net Debt/TTM Adjusted EBITDA 2.1 Baird Non GAAP Rec Baird - November 10, 2015 POL IR Presentation - November 2015 11.5.2015 - Website ��PolyOne Investor Presentation�RW Baird 2015 Industrial Conference�November 2015�� Forward-Looking Statements Use of Non-GAAP Measures PolyOne Commodity to Specialty Transformation PolyOne�At A Glance Mix Shift Highlights Specialty Transformation Confirmation of Our Strategy Proof of Performance & 2020 Goals Innovation Drives Earnings Growth Innovation Pipeline Potential Innovation Initiatives Design and Service as a Differentiator Customer First Through World-Class Service Debt Maturities & Pension Funding Free Cash Flow and Strong Balance Sheet �Fund Investment / Shareholder Return Why Invest In PolyOne?

WHY AVIENT WINS Deep Customer Relationships & Application Know-How Superior Design Capabilities & Advanced Analytics Global Footprint Strategically Aligned to Serve Customers We iterate fast and often. 38 22 9 34 • U.S. and Canada • Latin America • Europe, Middle East & Africa • Asia We produce locally, serve globally. At Avient, we’ve built a culture of winning and how we do so is unique, lasting and difficult to replicate. Senior management also uses operating income before special items to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and how it may serve as a basis for future performance.

• A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.

 A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.