Charakter transakcji Strona transakcji 1. transakcja towarowa sprzedaż Nierezydent 2. transakcja towarowa nabycie Nierezydent 3. transakcja towarowa nabycie Nierezydent 4. transakcja towarowa nabycie Nierezydent 5. transakcja towarowa nabycie Nierezydent 6. transakcja towarowa nabycie Nierezydent 7. transakcja towarowa nabycie Nierezydent 8. transakcja towarowa nabycie Nierezydent Informacje o planowanych lub podejmowanych przez podatnika działaniach restrukturyzacyjnych mogących mieć wpływ na wysokość zobowiązań podatkowych podatnika lub podmiotów powiązanych w rozumieniu art. 11a ust. 1 pkt 4 (art. 27c ust. 2 pkt 3b CIT Akt) Spółka w roku 2023 nie planowała ani nie podejmowała żadnych działań restrukturyzacyjnych mogących mieć wpływ na wysokość zobowiązań podatkowych podatnika.

Our Code of Conduct 2023 Table of Contents A Message from the CEO 1 Our Vision and Strategy 2 Core and Personal Values 2 Our Code of Conduct Guidelines for Ethical Behavior 4 Personal Values 4 Resolving Questions and Reporting Non-Compliance Situations 6 Ethics Hotline 6 Non Retaliation 6 Code of Conduct Application 7 Violations of the Code 7 Respect for All Diversity and Inclusion 9 Discrimination or Harassment 9 Workplace Relationships 9 Substance Abuse 10 Physical Security and Workplace Violence 10 Honesty at Work Accurate Information, Data and Records 12 Accounting Integrity 12 Company Communications 14 Safeguarding and Use of Assets 14 Proprietary and Confidential Information, Ideas and Intellectual Property 14 Privacy, Personal Information and Data Protection 15 Internet and E-mail Use 15 Social Media and Social Networking 15 Computer Security, Software Licensing and Copyrights 16 Insider Information and Trading 16 Political Contributions/Activities and Charitable Contributions 17 Government Investigations and Inquiries 17 Integrity in Our Business Fair Dealing 19 Bribery and Kickbacks 19 Agents and Consultants 20 Competition 20 Gifts and Hospitality 20 Conflicts of Interest 21 Self-Dealing 22 International Trade 22 Corporate Social Responsibility Sustainability 24 Safety, Health and Environment 24 Product and Service Safety 25 Respecting Human Rights 25 A Shared Commitment 25 Resources and Contact Information 26 1 A Message from the CEO Dear Avient Associates, As part of a growing, global company, we are faced with challenging situations and complex decision making. subject= 7 Code of Conduct Application Our Code of Conduct applies to the actions and relationships of all Avient associates with each other, with customers and with Avient’s stakeholders. Internal Contacts—Ethics and Compliance Resources For more information on the Code or our expectations, contact the following resources directly: • Your supervisor or any Avient manager • Your human resources representative or the Human Resources department • The Corporate Ethics Officer • Any member of the Legal department • The function with the appropriate expertise (e.g., Corporate Finance, Internal Audit, Sourcing) Ethics Hotline Call or use the Ethics Hotline if: • You need advice or have a question • You wish to raise an issue or concern • You raised an issue or concern and were not satisfied • You are not sure where to go for information • You are uncomfortable using one of the other resources listed in the Code The Ethics Hotline is available globally in over 20 languages, 24 hours a day, 7 days a week.

If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Thereafter, Buyer automatically approves the invoice. 7. Después de eso, el Comprador aprueba automáticamente la factura. 7.

If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Successivamente, l’Acquirente approva automaticamente la fattura. 7. Governmental Constraints 7.

Se o Comprador tiver uma disputa com relação a uma fatura, o Comprador deverá notificar o Vendedor dentro de sete (7) dias úteis após a data da fatura. If Buyer has a dispute with respect to an invoice, Buyer must notify Seller within seven (7) business days after the date of invoice. Thereafter, Buyer automatically approves the invoice. 7.

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Attachment 7

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Attachment 7

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