The Audit Committee, after consultation with management, the independent auditor and others as the committee deems appropriate, shall make the final decision to restate previously issued financial statements, if necessary, because of an error in such financial statements as addressed in Accounting Principles Board Opinion No. 20 (APB Opinion No 20) or shall make the decision to disclose or take actions to prevent future reliance on a previously issued audit report or completed interim review related to previously issued financial statements based upon notification or advisement by its independent auditor. Obtain and review a report from the independent auditor at least annually: (a) regarding the independent auditor’s internal quality-control procedures; (b) regarding any material issues raised by the most recent internal quality-control review, peer review or Public Company Accounting Oversight Board review of the firm, or by any inquiry or investigation by any other governmental or professional authorities within the preceding five years respecting one or more independent audits carried out by the firm; and any steps taken to address any such issues; and (c) to assess the auditor’s independence and all relationships between the independent auditor and the Company. 2.

TECHNICAL BULLETIN SOLUTIONS DESIGNED TO ADDRESS EVOLVING NEEDS Determining the appropriate polymer for the job can prevent product failures, thereby reducing service calls, product returns and warranty claims for manufacturers.

Combined with performance-additive coating technology, custom braided products address a variety of demanding challenges.

Rosenau Page 84 United States 81% Europe Canada 15% Asia 2% 2011 Revenue: $0.9 Billion2011 Revenue: $0.9 Billion SolutionsSolutions At a Glance Performance Products and Solutions Europe 2% 2% $400 $600 $800 $1,000 $1,200 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% 14.0% 2006 2007 2008 2009 2010 2011 2015 S a le s ($ m il li o n s) O p e ra ti n g I n c o m e % o f S a le s Operating Income % and Revenue 2011 Revenue by Industry Segment2011 Revenue by Industry Segment Expanding ProfitsExpanding Profits OI % of Sales Sales 9-12% Appliance 4% Building & Construction 30% Wire & Cable 17% Electrical & Electronics 2% Consumer 4% Packaging 9% Industrial 20% Misc. 2% HealthCare 2% Transportation 8% Textiles 2% Target Page 85 • Trend toward more affordable housing favors our product 1.5 2.0 2.5 Housing Starts (in million units) 50 year average Market Dynamics Performance Products and Solutions • Ultimate housing recovery presents substantial upside to already record- setting results Source: Historical Data from the US Census Bureau, 2012 estimate is a PolyOne projection. 0.0 0.5 1.0 '87 '89 '91 '94 '96 '98 '00 '02 '04 '06 '08 '10 '12 Page 86 Value Proposition • Premier provider of specialized vinyl and supply chain solutions, leading the industry in innovation and service Transformation Highlights • Management upgrades ensure that each PP&S business Value Proposition and Transformation Highlights Performance Products and Solutions • Management upgrades ensure that each PP&S business maximizes performance • Asset realignment and Lean Six Sigma reduce costs • Strengthened relationship with winning customers • Increased differentiation in all business units > $12B Addressable Market Page 87 Key Differentiators Performance Products and Solutions • Providing application design, material design and / or process design assistance not available from competitors • Capability to improve joint value streams • We are the best innovator in our space • We are the best innovator in our space • Expanding customers’ opportunities by providing innovative materials and marketing ideas • We provide world-class customer service and delivery performance Page 88 13.7% 14.3% 15.5% 9.9% 6.2% 5.4% 2006 2007 2008 2009 2010 2011 WC % of Sales • Best-in-class working capital management and delivery performance • Improved raw material Areas of Focus – Operational Excellence Performance Products and Solutions 2006 2007 2008 2009 2010 2011 89.1% 92.0% 94.2% 93.4% 93.4% 94.0% 2006 2007 2008 2009 2010 2011 On-Time Delivery • Improved raw material positions, sourcing savings • PolyOne pilot site for many LSS and manufacturing excellence programs *As measured to customer request date * Page 89 • reFlexTM Bioplasticizers Applications: Wide variety of flexible vinyl-based products • GeonTM HC for Healthcare � Applications: Medical device housings, specialty tubing � Customer benefits: Withstand aggressive antiseptics Key Innovations Performance Products and Solutions � Applications: Wide variety of flexible vinyl-based products � Customer benefits: Lower carbon footprint, improved productivity • GeonTM SF Super Flow � Applications: Large appliance parts, molded siding panels � Customer benefits: Flame retardancy, detergent resistance Page 90 Critical Imperatives and 2015 Goal Performance Products and Solutions Critical Imperatives • Accelerate innovation - grow in new applications not historically served with vinyl • Drive continuous improvement in manufacturing and working capital efficienciesworking capital efficiencies • Selectively leverage construction recovery 2015 Goal • 9 - 12% return on sales Page 91 Page 92

WHAT IT DOES This range of additives offers food contact approved solutions that address these changing market requirements, to help improve existing film properties such as slip, anti-block, anti-static or no-fog.

Avient’s team also provided hands-on design recommendations to minimize knit line concerns and address structural requirements.

COLORMATRIX™ AANCHOR™ Acetaldehyde Control Technology for PET Enhance the Recyclability and Quality of PET Packaging While Reducing Regulatory Risk ColorMatrix™ AAnchor™ is an innovative acetaldehyde control technology designed to address the challenges associated with increased rPET content in PET packaging.

With FDA-compliant grades and USP Class VI certified silicone colorants, we can help you mitigate risk and address challenges in delivering high-performing and cost-effective products.

It cannot, however, answer every question or address every situation. It is important that your questions and concerns get attention so that every question is answered and every concern is addressed. All Avient managers have the responsibility to listen to associate questions and concerns about issues described in this Code of Conduct and to address each question and each concern.

Facility Address 33587 Walker Rd. Is a current preventative maintenance program documented addressing facility, grounds, and equipment needs? Avient Lean Six Sigma: Breakdown Avient considers the results of analysis and evaluation, and the outputs from Management Review to determine if there are needs or opportunities, which shall be addressed as part of continual improvement.