Geon(TM) MB3169 TRANS PINK NON-PHTHALATE PP FR 8-6 LMS-1000

MB3192 MEDIUM FLESH NON PHTHALATE PP FR 8-6 LMS-1000

Geon(TM)PX-C-027D COMMERCIAL BLACK NON DRIP PP FR 8-6 LMS-1000

CORE(TM) DM691#48T75 BLACK NON-PHTHALATE PP FR 8-6 LMS-1000

PolyOne Corporation Page 3 Use of Non-GAAP Measures  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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion 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.

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.

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.

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. 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