They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans. • 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. Three Months Ended September 30, 2013 Three Months Ended September 30, 2012 (a) Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to PolyOne shareholders $ 23.2 $ 0.24 $ 19.4 $ 0.22 Special items, after tax 10.5 0.11 5.3 0.06 Tax adjustments (b) 1.8 0.01 0.1 - Adjusted net income / EPS $ 35.5 $ 0.36 $ 24.8 $ 0.28 Three Months Ended September 30, Reconciliation to Condensed Consolidated Operating Income 2013 2012 (a) Operating income before special items $ 72.4 $ 51.8 Special items in operating income (10.8) (8.3) Operating income, GAAP $ 61.6 $ 43.5 (a) Adjusted to reflect the resins business as a discontinued operation.

They use words such as "will," “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe” and other words and terms of similar meaning in connection with any discussion of future operating or financial condition, performance and/or sales. It’s in this spirit that we joined legacy PolyOne and the Clariant Masterbatch business, two complementary businesses, and formed a new one that we’ve named Avient. These endeavors are made possible by the joining of our businesses.

Avient Climate-related Scenario Analysis Summary SCOPE & TIME HORIZON AVIENT SCENARIO NET ZERO FUTURE PLEDGING PROGRESS STEADFAST POLICY CONVENTION 1.3-1.5°C 1.9-2.3°C 2.4-2.8°C TRANSITION RISK Net Zero Emissions Scenario Announced Pledges Scenario Stated Policies Scenario (IEA WEO 2021 1 scenarios) (NZE) | 1.4°C (APS) | 2.1°C (STEPS) | 2.6°C Emissions peak at 2050 and slowly decline through 2100 Emissions continue to rise beyond 2100 at slower rates Emissions continue to rise beyond 2100 at current rates BUSINESS IMPLICATIONS Increased transition risk: Business impacted by climate policies, carbon prices, market pressures and technological advancements Increased physical risk: Business impacted by direct damages and indirect discruption assocated with severe changes in climate driven weather events · Highly regulated policy environment · Moderate policy regulation · Few changes to current policy settings · Ambitious; net zero commitments achieved at most all levels · Government commitments and National Determined Contributions are achieved · Not all stated commitments are achieved · Improved air pollution in advanced and emerging market & developing economies · Rising air pollution levels especially in emerging market and developing economies · Doubling of the frequency of extreme heat events by 2050 and 120% increase in intensity & rising air pollution levels especially in emerging market and developing economies · Expectation of signifcant capital allocation for innovative product design, energy efficiency investments, and clean electrification of operations · Additional levels of R&D investment will be required to contribute to and attain announced commitments. · Continued R&D investment in current initiatives is expected · Steep increases in advanced economies' carbon prices · Considerable increases in emerging economies' carbon prices · Some change in carbon prices · Declining fuel prices · Regional variability in fuel prices, though slight net increase · Rising fuel prices 1 International Energy Agency World Energy Outlook 2021 The following summarizes Avient's climate-related risks and opportunities analyzed across multiple scenarios, in alignment with the Task Force on Climate-Related Financial Disclosures (TCFD) framework. To help reduce consumption from non-renewable energy sources and facilitate the expansion of renewable energy availability, Avient continues to leverage Virtual Power Purchase Agreements (VPPA). Our diverse geographic footprint and identification of critical site redundancies moderately mitigates site-specific business interruption risk.

The plan includes a detailed assessment of emissions, the establishment of measurable reduction targets, and a robust action plan encompassing energy efficiency, renewable energy adoption, and business operation changes. Strategic plans at the facility and business level include planned efforts to achieve sustainability and operational goals which will allow Avient to make continuous improvement towards our goals. (7.53.1.85) Target derived using a sectoral decarbonization approach Select from: ☑ No Row 2 350 (7.53.1.1) Target reference number Select from: ☑ Abs 2 (7.53.1.2) Is this a science-based target? Strategic plans at the facility and business level include planned efforts to achieve sustainability and operational goals which will allow Avient to make continuous improvement towards our goals. (7.53.1.85) Target derived using a sectoral decarbonization approach Select from: ☑ No Row 3 (7.53.1.1) Target reference number Select from: ☑ Abs 3 (7.53.1.2) Is this a science-based target?

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. In certain cases throughout this presentation.  PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans.  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.

To stay competitive and relevant, businesses must create solutions for end- of-use materials and reintegrate them back into the ecosystem. To start, nations must work toward updating their climate and international trade policies to include plans for post-use materials. Industries should also develop action plans for transitioning to sustainable energies and materials that can retain a high value in the post-consumer market.

Operational Excellence Empowers us to respond to the voice of the customer with relentless continuous improvement. It’s in this spirit that we joined legacy PolyOne and the Clariant Masterbatch business, two complementary businesses, and formed a new one that we’ve named Avient. These endeavors are made possible by the joining of our businesses.

Our recent performance demonstrates the resiliency of our portfolio during challenging times.” 2 As a continuation of its specialty transformation, the company announced in April it had entered into an agreement to acquire the DSM Protective Materials business (including the Dyneema® brand) (“Dyneema”) and that it is exploring the sale of its Distribution business. We expect demand in Asia to improve from the prior quarter and growth to continue in the Americas, offsetting softening conditions in Europe and weaker foreign exchange,” said Jamie A. In addition, operating income before the effect of special items is a component of Avient annual and long-term employee incentive plans and is used in debt covenant computations.

Operational Excellence Empowers us to respond to the voice of the customer with relentless continuous improvement. It’s in this spirit that we joined legacy PolyOne and the Clariant Color business, two complementary businesses, and formed a new one that we’ve named Avient. These endeavors are made possible by the joining of our businesses.

We are thrilled to have John join our leadership team and continue our tradition of operational excellence and continuous improvement in safety, quality, service and operations,” said Robert M. His unique blend of skills and experience – in both executive leadership and continuous improvement in specialty manufacturing – will be a great asset as we identify and deliver innovative ways to add value to our customers.” He spent 12 years at Valspar Corporation with increasing roles of responsibility, including vice president, where he was accountable for the North American segment of its liquid, powder, electrocoat and after market specialty chemical businesses.