Senior management uses comparisons of adjusted net income from continuing operations attributable to Additionally, senior management reviews free cash flow, which is defined by the Company as cash flows from continuing operations less capital expenditures. Senior management believes these measures are useful to investors because they allow for comparison to

CERTIFIED ENVIRONMENTAL MANAGEMENT SYSTEMS Includes estimated full year performance of APM acquisition ** 2019 baseline data revised to account for acquisition pro-forma performance and divestitures ¹Refer to CDP Climate Change Report for finalized Energy/Emissions information at https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report 

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The APM Acquisition was accounted for under the acquisition method of accounting in accordance with FASB ASC Topic 805. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Access to Management and Independent Advisors 4.

He has comprehensive knowledge of financial accounting standards and extensive experience in financial statement preparation, corporate finance, corporate development, risk management, and investor relations. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affect our financial performance.

General Manager, Color Europe, M.A. Vice President, Key Account Management, April 2007 to December 2011. CRIST Vice President, Key Account Management and Vice President of Asia RICHARD J.

He has comprehensive knowledge of financial accounting standards and extensive experience in financial statement preparation, corporate finance, corporate development, risk management, and investor relations. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affect our financial performance.

Di Salvo is responsible for all aspects of the company’s capital structure, cash management, insurance and capital markets transactions, as well as Financial Planning and Analysis. Prior to joining Avient, he worked at Deloitte for 10 years, where he focused on leading audit teams and advising clients on SEC and technical accounting matters. Di Salvo has a Bachelor’s degree in Business Administration with a concentration in accounting from The Ohio State University in Columbus, Ohio, and is a certified public accountant.

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The APM Acquisition is being accounted for under the acquisition method of accounting in accordance with Financial Accounting Standards Board Accounting Standards Codification (ASC) Topic 805. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

Raise your concerns openly and honestly with your manager. Avient holds all managers accountable for this behavior and leadership. Avient’s accounting personnel have the responsibility to maintain Avient’s accounting records and prepare our financial reports accurately and completely.