The following relationships will not be considered to be material relationships that would impair a director’s independence: (i) If the director is, or has an immediate family member who is, a partner (general or limited) in, or a controlling stockholder, equity holder, executive officer, other employee, or director of, any organization to which the Company made, or from which the Company received, payments for property or services in the current or any of the past three fiscal years where the amount involved in such transaction in any such fiscal year was less than the greater of $1 million or 2% of the organization’s consolidated gross revenues for that year; (ii) If the director is, or has an immediate family member who is, a director or trustee of any organization to which the Company has made, or from which the Company has received payments for property or services, and the director (or his/her immediate family member) was not involved in the negotiations of the terms of the transaction, did not, to the extent applicable, provide any services directly to the Company, and did not receive any special benefits as a result of the transaction; or (iii) If the director, or an immediate family member of the director, serves as an officer, director or trustee of a foundation, university, charitable or other not-for-profit organization, and the Company’s discretionary charitable contributions to the organization, in the aggregate are less than the greater of $1 million or 2% of that organization’s latest publicly available annual consolidated gross revenues. 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 the Company’s Sustainability Report; and (iv) the Environmental, Health and Safety Committee oversees risks related to safety, health, physical security, environmental, and product stewardship matters. The Board and its Committees may, in appropriate circumstances and at Company expense, consult and retain independent legal, financial or other advisors. 4.

Microsoft PowerPoint - Recast Financial Information for Pension Standard v13 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07: Presentation of Net Periodic Pension and Postretirement Benefit Cost April 26, 2018 POLYONE CORPORATION 2 Reflects quarterly GAAP financial adjustments for the adoption of ASU 2017-07. For comparative purposes, we have recast our historical GAAP financial information for 2013 to 2017. Description POLYONE CORPORATION 3 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07 Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 56.3$ 73.1$ 55.5$ 58.1$ 243.0$ 56.0$ 49.3$ 57.9$ (12.6)$ 150.6$ 70.3$ 78.7$ 74.3$ 34.3$ 257.6$ Pension and Postretirement Adjustments: Interest Cost 6.1 6.1 6.1 6.2 24.5 6.4 6.4 6.4 6.4 25.6 5.5 5.5 5.5 5.4 21.9 Expected Return on Plan Assets (9.3) (9.3) (9.3) (9.5) (37.4) (8.1) (8.1) (8.0) (8.0) (32.2) (8.2) (8.2) (8.2) (8.1) (32.7) Mark to Market Adjustment - - - (44.0) (44.0) - - - 56.5 56.5 - - - 11.6 11.6 Operating Income - Recasted for ASU 2017-07 53.1$ 69.9$ 52.3$ 10.8$ 186.1$ 54.3$ 47.6$ 56.3$ 42.3$ 200.5$ 67.6$ 76.0$ 71.6$ 43.2$ 258.4$ Other Income (Expense), net - As Previously Reported 1.5$ (1.3)$ (1.5)$ -$ (1.3)$ (0.7)$ (0.4)$ (1.6)$ (1.4)$ (4.1)$ (0.6)$ (1.2)$ (1.7)$ 0.3$ (3.2)$ Pension and Postretirement Adjustments: Interest Cost (6.1) (6.1) (6.1) (6.2) (24.5) (6.4) (6.4) (6.4) (6.4) (25.6) (5.5) (5.5) (5.5) (5.4) (21.9) Expected Return on Plan Assets 9.3 9.3 9.3 9.5 37.4 8.1 8.1 8.0 8.0 32.2 8.2 8.2 8.2 8.1 32.7 Mark to Market Adjustment - - - 44.0 44.0 - - - (56.5) (56.5) - - - (11.6) (11.6) Other Income (Expense), net - Recasted for ASU 2017-07 4.7$ 1.9$ 1.7$ 47.3$ 55.6$ 1.0$ 1.3$ -$ (56.3)$ (54.0)$ 2.1$ 1.5$ 1.0$ (8.6)$ (4.0)$ Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 70.4$ 81.8$ 72.0$ 62.1$ 286.3$ 84.0$ 80.0$ 67.7$ 45.8$ 277.5$ Pension and Postretirement Adjustments: Interest Cost 5.3 5.3 5.3 5.3 21.2 4.9 4.9 4.9 5.0 19.7 Expected Return on Plan Assets (7.9) (7.9) (7.8) (7.8) (31.4) (6.9) (6.9) (6.9) (7.0) (27.7) Mark to Market Adjustment - - - (8.4) (8.4) - - - 3.3 3.3 Operating Income - Recasted for ASU 2017-07 67.8$ 79.2$ 69.5$ 51.2$ 267.7$ 82.0$ 78.0$ 65.7$ 47.1$ 272.8$ Other Income (Expense), net - As Previously Reported -$ 0.1$ (0.1)$ 0.4$ 0.4$ (1.1)$ (1.4)$ (0.7)$ (0.9)$ (4.1)$ Pension and Postretirement Adjustments: Interest Cost (5.3) (5.3) (5.3) (5.3) (21.2) (4.9) (4.9) (4.9) (5.0) (19.7) Expected Return on Plan Assets 7.9 7.9 7.8 7.8 31.4 6.9 6.9 6.9 7.0 27.7 Mark to Market Adjustment - - - 8.4 8.4 - - - (3.3) (3.3) Other Income (Expense), net - Recasted for ASU 2017-07 2.6$ 2.7$ 2.4$ 11.3$ 19.0$ 0.9$ 0.6$ 1.3$ (2.2)$ 0.6$ 2013 2014 2015 2016 2017

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control or the equivalent restrictions imposed by any EU, UK or other governmental authority (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

In the event of any claimed conflict between these Terms and any other document not signed by Seller, these Terms shall control. If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”).

If Seller determines that Buyer’s financial responsibility has become impaired or otherwise unsatisfactory to Seller, Seller at its discretion may require advance cash payments, COD, shorter terms, and/or the posting of satisfactory security by Buyer, and may withhold shipments. Department of the Treasury’s Office of Foreign Assets Control, the Act no. 38/1994 Coll., on international trade with military material, Act 594/2004 Coll., on execution of EC regime for control of export, transport, intermediation and transit of dual use goods, Act 69/2006 Coll., on execution of international sanctions, Act 1/2023 Coll., on sanctions as well as all directly applicable EU legislation (“Trade Control Laws”). To the extent Seller and Buyer have executed a separate confidentiality agreement, then the terms of such confidentiality agreement shall control.