Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.

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validitystatement1: Validity of this certificate is based on the successful completion of the periodic surveillance audits of the management system defined by the above scope and is contingent upon prompt,written notification to ABS Quality Evaluations, Inc. of significant changes to the management system or components thereof.

Operating income at the segment level does not include: special items as defined below; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.

Gravi-Tech™ polymer-metal composites are high density materials developed as thermoplastic-based alternatives to lead and other traditional metals Luxury Toothbrush Base Gravi-Tech™  replaces metal and maintains performance for luxury toothbrush base

TPE Knowledge Base Generally, the color concentrate should be lower in viscosity (have higher melt index) than the base formulation. SBS based TPEs will develop a yellow or orange color and a distinctive odor when they have been processed at too high a temperature or held at temperature for too long.

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. Stock based compensation expense Senior management uses gross margin before special items and 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 that current levels may serve as a base for future performance.

operating results due to the potential variability across periods based on timing, frequency and magnitude. Share-based compensation expense operating results due to the potential variability across periods based on timing, frequency and magnitude.

Based on customer feedback, this is likely to continue for the balance of the year.  operating results due to the potential variability across periods based on timing, frequency and magnitude. Share-based compensation expense

operating results due to the potential variability across periods based on timing, frequency and magnitude. Share-based compensation expense operating results due to the potential variability across periods based on timing, frequency and magnitude.