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. 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

Number: BC1228188 CERTIFICATE OF CHANGE OF NAME BUSINESS CORPORATIONS ACT I Hereby Certify that POLYONE CANADA ULC changed its name to AVIENT CANADA ULC on January 15, 2021 at 12:13 PM Pacific Time.

CERTIFICATE OF INCORPORATION ON CHANGE OF NAME Company Number 3141094 The Registrar of Companies for England and Wales hereby certifies that under the Companies Act 2006: POLYONE CORPORATION UK LIMITED a company incorporated as private limited by shares, havingits registered office situated in England and Wales, has changed its name to: AVIENT MATERIAL SOLUTIONS UK LIMITED Given at Companies House on9th November 2021.

COLORMATRIX™ SMARTHEAT™ RHC Process Aid for rPET and PET bottles SmartHeat RHC User • Convertors • rPET producers Application • Colorless Product Options • Liquid dispersion • Clear/Colorless Recycling • Recycle friendly • APR accredited • EPBP approved PRODUCT RANGE ColorMatrix™ SmartHeat™ RHC is an APR accredited and EPBP approved, patent protected, bottle blowing liquid dispersion process aid.

More information about Avient and its locations can be found on our website – https://www.avient.com Our policies on slavery and human trafficking The Avient Code of Conduct establishes a clear set of ethical and behavioral standards for the employees of Avient for our business conduct.

Bribes may include: • Cash and cash equivalents (gift cards or gift certificates) • Gifts, entertainment and hospitality where is no clear business purpose or they are in excess of reasonable business needs • Payment of travel expenses or providing vacations • Paying a government official to ignore an applicable customs requirement or to accelerate a tax refund • Personal services, favors, loans • Offers of employment or other benefits to a family member or friend of the individual • Political party and candidate contributions • Charitable donations and sponsorships Other less obvious items can also be a violation. subject= http://avient.ethicspoint.com 5 Quick Reference: ABAC DOs AND DON’Ts DO ✓ Know that Avient prohibits any form of bribery and corruption and does not allow facilitation payments ✓ Be familiar with applicable aspects of our ABAC Policies and communicate them to subordinates and third parties ✓ Ask questions if the Policies or actions required to be taken are unclear ✓ Promptly report violations or suspected violations to your supervisor, the Legal Department or the Ethics Hotline ✓ Know that “value” is not necessarily measured in monetary terms ✓ Know that bribes can include the following: • Cash and cash equivalents (gift cards or gift certificates) • Gifts, entertainment and hospitality where there is no clear business purpose or they are in excess of business needs • Payment of travel expenses or vacations • Paying a government official to ignore an applicable customs requirement or to accelerate a tax refund • Personal services, favors, and loans • Offers of employment or other benefits to a family member or friend of the individual who has influence • Political party and candidate contributions • Charitable donations and sponsorships • Other less obvious items include in-kind contributions, investment opportunities and favorable or steered subcontracts ✓ Know that the prohibition applies whether an item would benefit the individual directly or another person, such as a family member, friend or business associate ✓ Keep books, records, and accounts in reasonable detail, and accurately and fairly reflect the transaction ✓ Conduct due diligence on agents, distributors, and other third parties prior to engagement and during the relationship and obtain Legal Department approval ✓ Properly manage and monitor business activities conducted through third-parties DON’T x Offer, promise, pay, or authorize the payment of anything of value to any government official and/or private sector employees to help Avient obtain or keep business or secure some other improper business advantage.

Headquartered in Avon Lake, Ohio, USA, with world-wide operations encompassing more than 120 facilities and employing approximately 8,700 associates, Avient (formerly PolyOne) Corporation is a premier provider of specialized sustainable material. In Avient's product portfolio, clear sustainability criteria were established and are marketed as Sustainable Solutions based upon the FTC’s Guidelines for the Use of Environmental Marketing Claims. It is clear that these materials have and will continue to comprise a growing portfolio for our company, as demand increases across the globe and canvasses many end markets.

CONSUMER ELECTRONICS MANUFACTURER P R I N T E R G E A R S • Lubricity to minimize friction and reduce wear for gears in continuous dynamic contact • Flexural strength of glass fiber reinforcement to provide creep resistance • Thermal stability • Customized formulation to meet application- specific lubricity, physical, and thermal requirements • Minimized working capital through small volume capabilities • Leveraged global manufacturing and technical capabilities to provide local support, reduce lead times and minimize transportation expenses LubriOne™ Internally Lubricated Formulation WHY POLYONE?

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