© PolyOne® Corporation 2007 FOFS-02–72831-B • Massillon, Ohio: Located in the region known for rubber and polymer research, development, and manufacturing, our modern Massillon plant with 90 employees and 100,000 sq. ft. of manufacturing floor space is home to our latest technology. © PolyOne® Corporation 2007 FOFS-02–72831-B • Massillon, Ohio: Located in the region known for rubber and polymer research, development, and manufacturing, our modern Massillon plant with 90 employees and 100,000 sq. ft. of manufacturing floor space is home to our latest technology.

Either party may suspend performance hereunder (except to pay for the Product already received) in the event of: (1) acts of God, fire, explosion, flood, earthquake, storms, or other natural disasters; (2) strikes, lockouts or other industrial disturbances or riots; (3) war, declared or undeclared, or acts of terrorism; (4) compliance with any governmental, provincial, municipal or military law, regulation, order, or rule, foreign or domestic, including priority, rationing, allocation or preemption orders or regulations, or cancellation of Seller’s or Buyer’s license to operate its plant; (5) catastrophic failure of facilities used to manufacture the Product, interruption or shortage of transportation, labor, power, fuel or raw materials; (6) total or partial shutdown due to Seller’s plant turnaround resulting from Items (1)-(5) above; or (7) any other cause or causes of any kind or character reasonably outside the control of the party failing to perform, whether similar or dissimilar from the enumerated causes (a “force majeure”).

 Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  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, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings;  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 strength and timing of economic recoveries;  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;  Information systems failures and cyber attacks;  An inability to maintain appropriate relations with unions and employees;  Our ability to continue to pay regular cash dividends and the amounts and timing of any future 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.  The above list of factors is not exhaustive.  We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

 Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  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, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings;  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.  The above list of factors is not exhaustive.  We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

b) Facility is not included in manufacturing plants total as it is a design center/lab. c) There are two manufacturing plants located in Shanghai, China. For every submission received, we pledged to donate to One Tree Planted.

b) Facility is not included in manufacturing plants total as it is a design center/lab. c) There are two manufacturing plants located in Shanghai, China. For every submission received, we pledged to donate to One Tree Planted.

Gyor, Hungary Quebec, Canada (13 manufacturing plants) 15. Odkarby, Finland (5) (32 manufacturing plants) (1) Facility is not included in manufacturing plants total as it is also included as part of another segment 2) There are two manufacturing plants located at Suzhou, China

FORCE MAJEURE Either party may suspend performance hereunder (except to pay for the Product already received) in the event of: (1) acts of God, fire explosion, flood, hurricanes; (2) strikes, lockouts or other industrial disturbances or riots; (3) war, declared or undeclared; (4) compliance with any applicable law, regulation, order, or rule, foreign or domestic, including but not limited to, export license restrictions, priority, rationing, allocation or preemption orders or regulations, or cancellation of Seller's or Buyer's license to operate its manufacturing facilities; (5) shortage or other failure of facilities used for manufacture or transportation, shortage of labor, power, fuel or raw materials; (6) total or partial shutdown due to Seller's normal plant turnaround; or (7) any other cause or causes of any kind or character reasonably outside the control of the party failing to perform, whether similar or dissimilar from the enumerated causes (a "force majeure").

Should the need arise to return any purchased material, the supplier shall provide Avient the required authorization for prompt material return. 4.3 Contingency / Disaster Recovery Plan Suppliers shall have and maintain a contingency plan or disaster recovery plan for potential catastrophes that may disrupt the flow of products to Avient plants.

The risk of additional costs and liabilities, however, is inherent in certain plant operations and certain products produced at these plants, as is the case with other companies in the plastics industry. b) Facility is not included in manufacturing plants total as it is a design center/lab. c) There are two manufacturing plants located in Shanghai, China.