January 2, 2018 In this press release, statements that are not reported financial results or other historical information are "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the

Associate, Jones Day from August 1995 to January 2006. As part of our Platinum Vision for 2020, we have established margin improvement targets for all businesses. The Company will adopt ASU 2016-13 no later than the required date of January 1, 2020.

Oxy Vinyls LP sells PVC to PolyOne under terms of a Resin Purchase Agreement that expires on December 31, 2020. We have adopted ASU 2016-09 as of January 1, 2017. We will recognize an adjustment of $17.0 million to beginning retained earnings upon required adoption of this standard on January 1, 2018 from transactions completed as of December 31, 2017.

Associate, Jones Day from August 1995 to January 2006. We recognized an adjustment of $17.0 million to beginning retained earnings upon adoption of this standard on January 1, 2018 from transactions completed as of December 31, 2017. This guidance becomes effective for the Company on January 1, 2020, including the interim periods in the year.

The payout was earned by PolyOne exceeding cumulative Adjusted Earnings Per Share targets over four, equally-weighted performance periods as noted below. 2013 – 2015 Cash-Settled Performance Units Performance Measure: Adjusted Cumulative Earnings Per Share Performance Periods Weighting 2013 - 2015 Target 2013 - 2015 Results Payout % January 1, 2013 – December 31, 2013 25% $1.21 $1.39 200% January 1, 2014 – December 31, 2014 25% $1.21 $1.80 200% January 1, 2015 – December 31, 2015 25% $1.34 $1.96 200% January 1, 2013 – December 31, 2015 25% $3.76 $5.15 200% Total Attainment 200% All financial measures (targets and results) reported in the above tables were calculated with adjustments for acquisitions, divestitures and special items pursuant to the terms of the Annual Plan and 2013 - 2015 Amended Long- Term Incentive Plan and as approved by the Board. Performance Period Weighting January 1, 2015 through December 31, 2015 25% January 1, 2016 through December 31, 2016 25% January 1, 2017 through December 31, 2017 25% January 1, 2015 through December 31, 2017 25% The attainment level for the cash-settled performance units will be certified at the end of the three-year performance period. McAlindon on February 11, 2014 and February 4, 2015 remain subject to achieving specified performance goals over the performance periods from January 1, 2014 to December 31, 2016 and from January 1, 2015 to December 31, 2017, respectively, and will be paid in cash if earned.

The non-GAAP financial measures include: Adjusted Earnings Per Share, Free Cash Flow, Net Debt/Adjusted EBITDA, Adjusted EBITDA and Adjusted EBITDA Margin. To provide comparable results, the company references “pro forma” financial metrics, which include the business results of Avient Protective Materials for periods prior to the Acquisition Date, as if the transaction occurred on January 1, 2021 and reflect Distribution as a discontinued operation. Unless otherwise stated, Adjusted EBITDA figures included in this presentation exclude the impact of special items as defined in our quarterly earnings releases.

You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Big or small, we earn customers, and we keep them. In 2021, we expect substantial earnings growth and strong cash flow generation as we emerge from the COVID-19 pandemic.

The company reported third quarter sales of Earnings (loss) per share attributable to Diluted earnings per common share impact

January 1, 2020

NYSE: AVNT), a leading provider of specialized and sustainable material solutions, intends to release its first quarter 2021 earnings before the market opens on NYSE: AVNT), with 2020 pro forma revenues of