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Attachment 2 Tax adjustments(2) 2)

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Refer to Attachment 7 Reconciliation of Non-GAAP Financial Measures for details regarding adjustments to previously reported results to arrive to the pro forma financial metrics. 2 Webcast Details The company will host a webcast at 9:00 a.m. Three Months Ended December 31, 2020 2019 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 74.2 $ 0.81 $ 6.4 $ 0.08 Special items, after tax (Attachment 3) (26.7) (0.29) 19.9 0.26 Adjusted net income / EPS - excluding special items $ 47.5 $ 0.52 $ 26.3 $ 0.34 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2020 2019 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 1.46 $ 75.5 $ 0.97 Special items, after tax (Attachment 3) 24.8 0.27 55.8 0.72 Adjusted net income / EPS - excluding special items $ 156.8 1.73 $ 131.3 1.69 (1) Per share amounts may not recalculate from figures presented herein due to rounding 6 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended December 31, 2020 2019 2020 2019 Sales $ 997.0 $ 658.6 $ 3,242.1 $ 2,862.7 Cost of sales 744.1 505.3 2,457.8 2,205.5 Gross margin 252.9 153.3 784.3 657.2 Selling and administrative expense 187.9 132.8 595.0 500.4 Operating income 65.0 20.5 189.3 156.8 Interest expense, net (19.3) (11.9) (74.6) (59.5) Other income, net 11.7 10.7 24.3 12.1 Income from continuing operations before income taxes 57.4 19.3 139.0 109.4 Income tax benefit (expense) 17.3 (12.9) (5.2) (33.7) Net income from continuing operations 74.7 6.4 133.8 75.7 Income (loss) from discontinued operations, net of income taxes 0.1 458.9 (0.4) 513.1 Net income 74.8 465.3 133.4 588.8 Net income attributable to noncontrolling interests (0.5) — (1.8) (0.2) Net income attributable to Avient common shareholders $ 74.3 $ 465.3 $ 131.6 $ 588.6 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.81 $ 0.08 $ 1.47 $ 0.98 Discontinued operations — 5.97 (0.01) 6.64 Total $ 0.81 $ 6.05 $ 1.46 $ 7.62 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.81 $ 0.08 $ 1.46 $ 0.97 Discontinued operations — 5.92 (0.01) 6.61 Total $ 0.81 $ 6.00 $ 1.45 $ 7.58 Cash dividends declared per share of common stock $ 0.2125 $ 0.2025 $ 0.8200 $ 0.7875 Weighted-average shares used to compute earnings per common share: Basic 91.4 76.9 90.1 77.2 Diluted 92.1 77.5 90.6 77.7 7 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended December 31, Year Ended December 31, 2020 2019 2020 2019 Cost of sales: Restructuring costs, including accelerated depreciation $ (1.8) $ — $ (4.3) $ 0.3 Environmental remediation costs (1.1) 0.3 (20.4) (10.1) Reimbursement of previously incurred environmental costs — 0.5 8.7 4.5 Inventory fair market value step-up expense 1.2 — (9.3) (2.0) Impact on cost of sales (1.7) 0.8 (25.3) (7.3) Selling and administrative expense: Restructuring, legal and other (13.0) (4.4) (22.5) (18.6) Acquisition earn-out adjustments 1.5 (15.7) (1.0) (36.4) Acquisition related costs (1.4) (5.3) (24.9) (9.4) Impact on selling and administrative expense (12.9) (25.4) (48.4) (64.4) Impact on operating income (14.6) (24.6) (73.7) (71.7) Costs related to committed financing in interest expense, net — — (10.1) — Other income, net 0.1 0.1 0.4 0.5 Pension settlement/curtailment gains and mark-to-market adjustment 10.3 9.5 17.2 9.5 Impact on income from continuing operations before income taxes (4.2) (15.0) (66.2) (61.7) Income tax benefit (expense) on above special items (1.3) (0.4) 14.1 11.1 Tax adjustments(2) 32.2 (4.5) 27.3 (5.2) Impact of special items on net income from continuing operations attributable to Avient Shareholders $ 26.7 $ (19.9) $ (24.8) $ (55.8) Diluted earnings per common share impact of special items on net income from continuing operations attributable to Avient shareholders $ 0.29 $ (0.26) $ (0.27) $ (0.72) Weighted average shares used to compute adjusted earnings per share: Diluted 92.1 77.5 90.6 77.7 (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; settlement gains or losses and 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; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. (2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 8 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended December 31, 2020 2019 ASSETS Current assets: Cash and cash equivalents $ 649.5 $ 864.7 Accounts receivable, net 516.6 330.0 Inventories, net 327.5 260.9 Other current assets 89.9 57.7 Total current assets 1,583.5 1,513.3 Property, net 694.9 407.4 Goodwill 1,308.1 685.7 Intangible assets, net 1,008.5 469.3 Operating lease assets, net 80.9 63.8 Other non-current assets 195.4 133.8 Total assets $ 4,871.3 $ 3,273.3 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 18.6 $ 18.4 Accounts payable 471.7 287.7 Current operating lease obligations 25.1 21.0 Accrued expenses and other current liabilities 289.2 375.4 Total current liabilities 804.6 702.5 Non-current liabilities: Long-term debt 1,854.0 1,210.9 Pension and other post-retirement benefits 115.0 56.6 Deferred income taxes 150.7 63.5 Non-current operating lease obligations 56.0 42.8 Other non-current liabilities 192.8 144.3 Total non-current liabilities 2,368.5 1,518.1 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,683.6 1,051.9 Noncontrolling interest 14.6 0.8 Total equity 1,698.2 1,052.7 Total liabilities and equity $ 4,871.3 $ 3,273.3 9 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended December 31, 2020 2019 Operating activities Net income $ 133.4 $ 588.8 Adjustments to reconcile net income to net cash provided by operating activities: Gain on sale of business, net of tax — (457.7) Depreciation and amortization 111.8 87.5 Accelerated depreciation and fixed asset charges associated with restructuring activities 3.2 — Deferred income tax benefit (1.1) (3.2) Share-based compensation expense 11.3 11.6 Changes in assets and liabilities, net of the effect of acquisitions: (Increase) decrease in accounts receivable (4.6) 29.7 Decrease in inventories 40.2 40.2 Increase (decrease) in accounts payable 79.5 (22.7) Increase (decrease) in pension and other post-retirement benefits 30.7 (19.7) Increase in post-acquisition earnout liabilities 1.0 36.4 (Decrease) increase in accrued expenses and other assets and liabilities - net (3.7) 9.9 Taxes paid on gain on sale of business (142.0) — Payment of post-acquisition date earnout liability (38.1) — Net cash provided by operating activities 221.6 300.8 Investing activities Capital expenditures (63.7) (81.7) Business acquisitions, net of cash acquired (1,380.2) (119.6) Net proceeds from divestiture 7.1 761.8 Net proceeds from other assets 5.2 51.4 Net cash (used) provided by investing activities (1,431.6) 611.9 Financing activities Debt offering proceeds 650.0 — Borrowings under credit facilities — 963.4 Repayments under credit facilities — (1,083.9) Purchase of common shares for treasury (22.4) (26.9) Cash dividends paid (71.3) (60.3) Repayment of other debt — (1.8) Repayment of long-term debt (7.8) (6.5) Payments on withholding tax on share awards (2.3) (2.1) Debt financing costs (9.5) (0.2) Equity offering proceeds, net of underwriting discount and issuance costs 496.1 — Payment of acquisition date earnout liability (50.8) — Net cash provided (used) by financing activities 982.0 (218.3) Effect of exchange rate changes on cash 12.8 (0.6) (Decrease) increase in cash and cash equivalents (215.2) 693.8 Cash and cash equivalents at beginning of year 864.7 170.9 Cash and cash equivalents at end of year $ 649.5 $ 864.7 10 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income at the segment level does not include: special items as defined in Attachment 3; 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. Reconciliation of Pro Forma Adjusted Earnings per Share: Three Months Ended December 31, Year Ended December 31, 2019 2020 2019 Net income from continuing operations attributable to Avient shareholders $ 6.4 $ 132.0 $ 75.5 Special items, after tax (Attachment 3) 19.9 24.8 55.8 Adjusted net income from continuing operations excluding special items 26.3 156.8 131.3 Clariant MB pro forma adjustments to net income from continuing operations(2) 1.6 20.7 30.4 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 27.9 $ 177.5 $ 161.7 Weighted average diluted shares 77.5 90.6 77.7 Pro forma impact to diluted shares from January 2020 equity offering 15.3 1.5 15.3 Pro forma weighted average diluted shares 92.8 92.1 93.0 Pro forma adjusted EPS - excluding special items pro forma for Clariant MB acquisition $ 0.30 $ 1.93 $ 1.74 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition Year Ended December 31, 2020 Sales $ 3,242.1 Clariant MB pro forma adjustment to sales(2) 540.4 Pro forma sales $ 3,782.5 (2) Pro forma adjustments for the periods prior to the acquisition date (July 1, 2020) and to give effects to the financing for the acquisition 13

, 41448 Gebze, Türkiye Avient Corporation Design and Manufacture of Colorants and Additives for Plastics 2#, Nanyunsan Rd, Huangpu District, Science City, Guangzhou Hi-Tech Industrial Development Zone , 510663 Guangzhou, Avient Corporation Design and Manufacture of Colorants and Additives for Plastics Avenida 34-11, Zona 12 Complejo Parque Gobal , 01012 Guatemala City, Guatemala Avient Corporation Design and Manufacture of Specialty Engineered Thermoplastics Orhangazi Mah. 1683 Sok. Page 2 of 5 https://abs.zertic.com https://abs.zertic.com Avient Corporation Design and Manufacture of Colour and Additive Concentrates, Thermoplastic Resins and Specialty Compounds ul. Francisco Nakasato, Bairro São Roque das Chaves 1700 Itupeva SP 13295-000 Brazil Avient Belgium SA Design and manufacture of color and additive concentrates, thermoplastic resins and specialty compounds Rue Melville Wilson 2, B-5330 Assesse, Belgium Magna Colours Limited The design, manufacture and distribution of specialty colouration products and chemical auxiliaries for us in the textile, dying, printing and finishing industries.

plastics) stigmatized Rising expectations for rapid innovation and displacement of older, heavily carbon- intensive designs and manufacturing processes NDC countries expected to innovate and seek rapid minimization of customers' scope 3 emissions Increased concern from stakeholders for not addressing climate change globally or for the chemicals sector Acute & Chronic Risk L Possible direct damage to fixed assets and logistics disruptions in both our value chain and operations More frequent and intense weather events and changing preciptation patterns are likely to damage manufaturing faciliites, disrupt logistics and sourcing activities, and negatively affect employee health and communities where we operate More frequent and intense weather events and changing preciptation patterns are likely to affect the performance of grids and thermal plants while pushing up demand for cooling, damage fixed assets, disrupt logistics and sourcing activities, and negatively affect employee health and communities where we operate IMPACT DRIVER & TIME HORIZON NET ZERO FUTURE PLEDGING PROGRESS STEADFAST POLICY Resource Efficiency Opportunity S M L More efficient production and distribution processes, reduced natural resource usage, continued use of recycling, and inclusion of recycled materials in our products such as reSoundTM R, ColorMatrix™ Capture™ Oxygen Scavenger, among others will contribute to increasing product revenues and reduced operating costs Resource efficiency efforts supported by capital allocation in NDC countries is more likely and may accelerate a path toward maximizing ROI and reducing operating costs Less regulatory and pressure to incentivize may cause gains from efforts to lag Energy Source Opportunity M L Use of greater external financing options, such as operating lease arrangements or energy performance shared savings contracts, to source lower emission-energy and new technologies, such as carbon capture, utilization & storage (CCUS), in our operations may reduce operating costs and maximize returns on investment Use of lower emission-sources of energy in operations will lower operating costs and contribute toward reductions of our scope 1 and 2 emissions and product carbon intensities Use of renewable energy, increased efficiency, and electrification initiatives will lower operating costs and contribute toward reductions of our scope 1 and 2 emissions and product carbon intensities. In support of advancing the circular economy, our design expertise and material science, helps our customers reduce material usage, enable recyclability, increase recycle content, and improve physical performance. · Avient joined the Alliance to End Plastic Waste as a founding member and is collaborating with over 65 member companies to promote infrastructure, education and engagement, innovation, and clean up effrots to keep plastic waste in the right place. · By 2030, Avient will reduce Scope 1 & 2 GHG emissions by 60% with 2019 as a baseline and achieve operational carbon neutrality by 2050. · By 2030, Avient will reduce waste to landfill by 35% from the 2019 baseline. · In 2021, we were able to futher optimize the resource and energy consumption of our production through initiating 102 energy saving projects around the world. · Our decarbonization pathway is focused on reducing scope 2 emissions reductions for which a VPPA in Europe is planned to commence generation in 2023.

Manufacture, Laboratory (QC and Colormatching), CSD Avenida Jorge Bei Maluf, 2.165 SP Brazil Avient Corporation Administration, Site management, Manufacture, Laboratory, Procurement, Maintenance, Infrastructure, Warehouse and Transport 2 Lone Oak Court Toronto ON M9C 5A9 Canada Avient (Chile) SpA Manufacture, Laboratory (QC and Colormatching), Sales Camino a Melipilla 15170 9250000 Maipú Chile Avient Colombia S.A.S. Page 2 of 4 https://abs.ez2xs.com https://abs.ez2xs.com P.T. Development and manufacturing of Colorants products (including additive Masterbatch) No. 2 Nan Yun San Rd., Science City 510663 Guangzhou Avient Colorants (Shanghai) Ltd.

KEY CHARACTERISTICS • Intended for use in a variety of thermoset epoxy systems • Based on heat stability, lightfastness, weatherability and toxicity • Use level is 1%–2% for thick casting and 5%–10% for a thin coating APPLICATIONS Stan-Tone EPX dispersions are suitable for use in a variety of applications, including: • Protective coatings • Adhesives • Epoxy flooring • Electrical potting • Composites • Laminates Stan-Tone Code Pigment Type Approx. % Pigment Specific Gravity Color Index Lightfastness WHITE 10EPX03 Titanium Dioxide, Rutile 57 1.95 PW-6 I/O YELLOW 12EPX01 Diarylide AAOT GS 25 1.22 PY-14 I 12EPX03 Diarylide HR RS 20 1.2 PY-83 I/O (Mass) 13EPX02 Isoindolinone RS 30 1.3 PY-110 I/O 13EPX03 Benzimidazolone GS 40 1.27 PY-151 I/O (Mass) 81EPX01 Iron Oxide 40 1.62 PY-42 I/O ORANGE 15EPX03 Benzimidazolone 30 1.26 PO-36 I/O RED 23EPX04 Quinacridone BS 25 1.21 PV-19 I/O 23EPX06 Specialty Naphthol BS 30 1.21 PR-170 I/O (Mass) C 25EPX01 Red 2B, Ca Salt Bs 24 1.27 PR-48:2 I/O (Mass) 28EPX01 Red 2B, Ba Salt YS 23 1.29 PR-48:1 I/O (Mass) 82EPX01 Iron Oxide, Light BS 40 1.67 PR-101 I/O 82EPX02 Iron Oxide, Dark BVS 40 1.68 PR-101 I/O 82EPX04 Iron Oxide, Light VYS 40 1.67 PR-101 I/O BLUE 40EXP03 Phthalocyanine GS 25 1.25 PB-15:3 I/O 40EXP05 Phthalocyanine RS 25 1.25 PB-15:3 I/O 42EXP02 Ultramarine 50 1.54 PB-29 I/O 49EXP01 Cobalt 50 1.83 PB-28 I/O GREEN 50EPX02 Phthalocyanine BS 18 1.34 PG-7 I/O 50EPX03 Phthalocyanine YS 25 1.42 PG-7 I/O 59EPX01 Chromium Oxide 40 1.64 PG-17 I/O VIOLET/MAGENTA 24EPX03 Quinacridone Violet 15 1.2 PV-19 I/O 24EPX04 Ultramarine Violet 50 1.66 PV-15 I/O 24EPX05 Quinacridone Magenta 20 1.21 PR-122 I/O 24EPX06 Benzimidazolone 20 1.2 PV-32 I/O 24EPX07 Carbazole Violet 15 1.2 PV-23 I/O BROWN/TAN 83EPX01 Iron Oxide, Light 39 1.64 PBr-6 I/O 83EPX02 Iron Oxide, Dark 40 1.66 PBr-6 I/O BLACK 90EPX01 Furnace - High Jet 14 1.23 PBk-7 I/O 90EPX04 Furnace - Medium 20 1.25 PBk-7 I/O 90EPX05 Iron Oxide 50 1.77 PBk-11 I/O EPX RS = Red Shade YS = Yellow Shade VYS = Very Yellow Shade BS = Blue Shade VBS = Very Blue Shade GS = Green Shade HR = Heat-Resistant LIGHTFASTNESS I = Indoor Only I/O = Indoor or Outdoor Mass = Outdoor Masstone Application Only C = Some Caution Advised www.avient.com Copyright © 2020, Avient Corporation.

Further, according to international standard IEC 60670-1, the materials used in the wall boxes have to pass a Glow Wire Flammability Index (GWFI) 850°C testing (IEC 60695-2-12) at the application thickness, and 960°C at 2mm. Additional advantages of these TPEs include: • Highly flame retardant without the inclusion of halogens • Low temperature flexibility • Excellent processability • Good abrasion resistance • Excellent colorability • Operating temperatures from -50° C to +100° C • All grades meet UL94-V0 at 1.5 mm • All grades pass IEC 60695-2-12 Glow Wire Flammability Index (GWFI) at 960°C

Sono stati allegati al suddetto documento: - il consenso espresso per iscritto dal Consiglio di Ammini- strazione della Società, redatta in inglese, debitamente au- tenticata e apostillata; - copia conforme della delibera del socio unico in data 8 no- vembre 2021, redatta in doppia lingua inglese e francese, de- bitamente autenticata e apostillata; - lo statuto aggiornato della Società, redatto in doppia lin- gua inglese e francese, debitamente apostillato; 2. estratto della Società dal Registro delle Società e del Commercio del Lussemburgo in data 12 novembre 2021, redatto in lingua francese e debitamente apostillato, portante la nuova denominazione sociale. F.TO: EDOARDO CORÒ F.TO: EDMONDO TODESCHINI Copia su supporto informatico conforme al documento originale nei miei atti, su supporto cartaceo ai sensi dell'art. 22 comma 2 D.Lgs 7 marzo 2005 n. 82, che rilascio in tempo utile per la sua registrazione, per uso Registro Imprese.