They are  based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from  those expressed in or implied by the forward‐looking statements.   Senior management uses adjusted operating income, adjusted EPS, and working capital to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance. Pro Forma Debt 2012 7.500% debentures due 2015 $ 50.0 7.375% senior notes due 2020 360.0 5.250% senior notes due 2023 600.0 Other debt 14.0 Pro Forma Debt $ 1,024 Specialty Platform Gross Margin Percentage 2006 2012 Global Specialty Engineered Materials Sales $ 345.3 $ 543.6 Global Color, Additives and Inks Sales 531.8 703.5 Specialty Platform Sales $ 877.1 $ 1,247.1 Global Specialty Engineered Materials Gross Margin $ 41.6 $ 129.8 Global Color, Additives and Inks Gross Margin 83.6 220.6 Specialty Platform Gross Margin $ 125.2 $ 350.4 Specialty Platform Gross Margin Percentage 14.3% 28.1%

Management believes this provides comparability of the performance of the combined businesses. 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. EBITDA and Adjusted EBITDA are non-GAAP financial measures that management uses in evaluating operating performance.

Cycle time improvement, reduced maintenance costs, color standardization mark success To assure color consistency, the development process also included creation of color specifications – the first time the OEM had such standardization for underhood parts. Color standardization on behalf of the OEM for underhood parts

It planned to reduce the amount of lead processed at its Plant No. 2 by 20 percent – or 20,000 pounds – through substituting reduced-lead or lead-free compounds and color concentrates. They also switched from color concentrates containing heavy metal to RoHS-compliant OnColor™ color concentrates. Enhanced “green” reputation: Kalas ultimately removed 100,000 pounds of lead from its operations, due in large part to reformulated vinyl compounds and color concentrates.

Dynaflex™ G2711 – Highly colorable solution for overmolding onto PP. 47 Shore A, Natural, colorable solution Versaflex™ OM 1000 Series – Colorable overmolding solution

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Page 15 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S. Senior management uses adjusted operating income, adjusted EPS, and working capital to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance.

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Senior management uses adjusted operating income, adjusted EPS, and working capital to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance. Average Debt Q2 2012 Q3 2012 Q4 2012 Q1 2013 Q2 2013 Average PolyOne Debt $ 705.8 $ 705.2 $ 706.9 $ 1,055.5 $ 1,031.2 $ 840.9 Average Equity Q2 2012 Q3 2012 Q4 2012 Q1 2013 Q2 2013 Average PolyOne shareholders’ equity $ 604.3 $ 629.3 $ 629.1 $ 871.8 $ 993.9 $ 745.7 Platform sales and operating income (OI) H1 2012*** H1 2013*** Global Specialty Engineered Materials Sales $ 280.9 $ 352.0 Global Color, Additives and Inks Sales 413.9 434.7 Designed Structures & Solutions Sales - 240.4 Specialty Platform Sales 694.8 1,027.1 Performance Products and Solutions Sales 336.0 336.7 PolyOne Distribution Sales 533.6 543.1 Corporate and Eliminations (62.3) (68.2) Total Sales $ 1,502.1 $ 1,838.7 Global Specialty Engineered Materials OI $ 24.6 $ 32.5 Global Color, Additives and Inks OI 44.0 54.7 Designed Structures & Solutions OI - 10.5 Specialty Platform OI $ 68.6 $ 97.7 Performance Products and Solutions OI 19.3 27.5 PolyOne Distribution OI 33.4 33.1 Corporate and eliminations (20.3) (25.7) Special items in OI (20.3) (11.4) Operating income - GAAP $ 80.7 $ 121.2 Special items in OI 20.3 11.4 Operating income adjusted $ 101.0 $ 132.6 Global Specialty Engineered Materials - OI % of sales 8.8% 9.2% Global Color, Additives and Inks - OI % of sales 10.6% 12.6% Designed Structures & Solutions – OI % of sales - 4.4% Specialty platform OI % of sales 9.9% 9.5% PP&S operating OI % of sales 5.7% 8.2% Distribution OI % of sales 6.3% 6.1% PolyOne OI adjusted, % of sales 6.7% 7.2% Reconciliation to Condensed Consolidated Balance Sheets H1 2013 Short-term debt and current portion of long-term debt $ 8.7 Long-term debt 1,022.5 Less cash and cash equivalents (392.4) Specialty Platform Gross Margin Percentage 2006Y* Q2 2013**** Global Specialty Engineered Materials Sales $ 345.3 $ 143.5 Global Color, Additives and Inks Sales 531.8 207.5 Specialty Platform Sales $ 877.1 $ 351.0 Global Specialty Engineered Materials Gross Margin $ 41.6 37.3 Global Color, Additives and Inks Gross Margin 83.6 71.8 Specialty Platform Gross Margin $ 125.2 $ 109.1 Specialty Platform Gross Margin Percentage 14.3% 31.1% * Historical results include the Resin and Specialty Coatings businesses within the Performance Products and Solutions segment.

Non-uniform color Incompatible color concentrate Inadequate melting and dispersion of color concentrate

Microsoft Word - 55324 Letter of Conformity RCMS Option 2 .docx ABS Quality Evaluations Letter Of Conformity This is to confirm that the Environment, Health, Safety and Security Management System of: PolyOne Corporation 2400 East Devon Elk Grove, IL 60007 U.S.A. WITH ADDITIONAL FACILITIES LISTED ON THE ATTACHED ANNEX) has been assessed by ABS Quality Evaluations, Inc. and found to be in conformance with the requirements set forth by: RCMS®:2013 (Option 2) The Environment, Health, Safety and Security Management System is applicable to: Design and Manufacture of Colorants for Plastics Certificate No: 55324 Effective Date 21 December 2017 ABS Quality Evaluations, Inc. 16855 Northchase Drive, Houston, TX 77060, U.S.A.

They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: unexpected costs that may arise from the announced acquisition of the Gordon Composites and Polystrand businesses; any material adverse changes in the acquired businesses; our ability to achieve the strategic and other objectives relating to the acquired businesses, including any expected synergies; our ability to successfully integrate the acquired businesses and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive; our ability to realize anticipated savings and operational benefits from the realignment of assets, including the closure of manufacturing facilities; the timing of closings and shifts of production to new facilities related to asset realignments and any unforeseen loss of customers and/or disruptions of service or quality caused by such closings and/or production shifts; separation and severance amounts that differ from original estimates; amounts for non-cash charges related to asset write-offs and accelerated depreciation realignments of property, plant and equipment, that differ from original estimates; our ability to identify and evaluate acquisition targets and consummate acquisitions; the ability to successfully integrate acquired companies into our operations, retain the management teams of acquired companies and retain relationships with customers of acquired companies; disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; the financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability; the speed and extent of an economic recovery, including the recovery of the housing market; our ability to achieve new business gains; the effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business; changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; an inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals; an inability to raise or sustain prices for products or services; an inability to maintain appropriate relations with unions and employees; our ability to continue to pay cash dividends; the amount and timing of repurchases of our common shares, if any; and other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation.