Management has the primary responsibility for the completeness and accuracy of the Company’s consolidated financial statements and disclosures, the financial reporting process and the effectiveness of the Company’s internal control over financial reporting. The Audit Committee also reviewed and discussed with management and the independent registered public accounting firm management’s report on internal control over financial reporting, including the significance and status of control deficiencies identified and the results of remediation efforts undertaken, to determine the effectiveness of internal control over financial reporting at December 31, 2017. The description set forth in the “What We Pay and Why: Elements of Compensation” section of this proxy statement highlights the key financial results that were used in determining payouts to our Named Executive Officers for 2017.

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted.

Accessories choice will depend on what the customer’s process requires: • What is the normal throughput? What is the normal liquid addition rate? What size of packaging is normally used?

These include controllers, pumps, and packaging options. What is the normal throughput? What is the length of production runs?

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Second quarter adjusted EPS exceeded what was communicated on the June 16th conference call by $0.03, due to higher margins in the Color segment and an uptick in orders in the latter part of June Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of this non-GAAP financial measure to the most directly comparable financial measure calculated and presented in accordance with GAAP.

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. The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for adjusted earnings per share, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort. Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted.

What is the normal throughput? What is the range of liquid addition rate? What is the length of production runs?

Q5: What are the applicable timelines for GHS in Asia? Q6: What are the applicable timelines for GHS in South America? What will change with GHS adoption?

This financial information can be found on the company's website at www.avient.com/investors. Non-GAAP Financial Measures Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted.