See Appendix A for an explanation of management’s use of non-GAAP financial measures and a reconciliation of non- GAAP financial measures to our results as reported under GAAP. Awards to Non-Employee Directors. Non U.S.

Prohibition on Hedging or Pledging Our Securities. 2018 Summary Compensation Table Stock Awards (column (d)) Option Awards (column (e)) Name and Principal Position (a) Year Salary (c) Stock (d) Non-Equity Incentive Plan Compensation ($) All Other Compensation Total Lisa K. Crist, Senior Vice President, President of Color, Additives and Inks(1) Non-Equity Incentive Plan Compensation (column (f)) 2018 Annual Incentive Program 2016 – 2018 Cash-Settled Performance Units ($) All Other Compensation (column (g)) Company Contributions to Qualified Savings Plan. Other Benefits. 2018 Grants of Plan-Based Awards Estimated Future Payouts Under Equity Incentive Plan Awards Exercise or Base Price of Option Awards ($/Sh) (i) Threshold Estimated Future Payouts Under Non- Equity Incentive Plan Awards (a) Grant Date Grant Date Fair Value of Stock and Option (j) Threshold Maximum All Other Stock Awards: Number of Shares of Stock or Units Estimated Future Payouts Under Non-Equity Incentive Plan Awards (columns (c), (d) and (e)) (1) 2018 Annual Incentive Program Payments (2) Cash-Settled Performance Units.

Non-GAAP Reconciliation The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for adjusted earnings per share, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance withGAAP. Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Avient Investor Presentation - Jefferies Industrials Conference August 2020.pdf August 2020 investor non-GAAP reconciliation.pdf August 2020 investor non-GAAP

Neither abstentions nor broker non-votes will be deemed to be votes for or withheld from a director’s election for purposes of this policy. Between meetings, non-employee directors have appropriate access to the Corporation’s senior management. The Compensation Committee will recommend any changes in compensation levels for non-employee directors for approval by the Board.

Control of Non-conforming products, complaints handling, recall and CAPA Avient follows a documented process for control of non- conforming products, complaints handling, recall and CAPA. Non-conforming products are identified, segregated, and evaluated. Non-conforming products are identified, segregated, and evaluated.

POLYONE CORPORATION 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS, Specialty platform operating income percentage, adjusted operating income, and return on invested capital Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP for each fiscal year end.

Forward – Looking Statements Page 2 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. 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. Credit Suisse September 2013 Investor Presentation non-GAAP v2.pdf Reconciliation to Condensed Consolidated Balance Sheets

Forward – Looking Statements Page 2 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations 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.

Forward – Looking Statements Page 2 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. 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. August 13 - Jefferies 2013 Investor Presentation non-GAAP v2 (2).pdf Reconciliation to Condensed Consolidated Balance Sheets