https://www.avient.com/sites/default/files/resources/PolyOne%25202017%2520Proxy%2520Statement.PDF
We used
the following quarterly per share faiff r market values, calculated in accordance with Financial Accounting Standards
Board Accounting Standards Codification Topic 718 (“FASB ASC Topic 718”), in calculating the number of shares:
March 31, 2016 — $30.495 (902 shares); June 30, 2016 — $34.995 (786 shares); September 30, 2016 — $33.770
(814 shares); and December 31, 2016 — $32.305 (890 shares).
The amounts reported for 2016 represent the grant date faiff r value of the SARs granted to each of
the Named Executive Officers, calculated in accordance with FASB ASC Topic 718.
Below is a
reconciliation of this non-GAAP financial measure to the most directly comparable measure calculated and presented
in accordance with GAAP.