The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital. • 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. 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.

Beggs Senior Vice President, Chief Financial Officer Michael A. 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. Beggs Senior Vice President, Chief Financial Officer Michael A.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital. • 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. 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.

Approach of the Avient Group to governance and risk management of UK tax matters The Avient Group establishes internal financial policies requiring UK businesses to comply with all applicable UK tax laws and deploys an internal review process to ensure this policy is followed timely and accurately. Additionally, the Avient Group’s compliance with UK tax laws is reviewed by external financial auditors and tax advisors.

We do this through our safety focus, benefits, and wellness programs that support financial, physical and mental wellness. Avient’s Chief Financial Officer presents Management’s ERM analysis to Avient’s Board of Directors on an annual basis. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions) Reconciliation of Non-GAAP Financial Measures HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Goals & Metrics | Indices Sustainability Report | 2019 109 This report contains forward-looking statements.

We do this through our safety focus, benefits, and wellness programs that support financial, physical and mental wellness. Avient’s Chief Financial Officer presents Management’s ERM analysis to Avient’s Board of Directors on an annual basis. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions) Reconciliation of Non-GAAP Financial Measures HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Goals & Metrics | Indices Sustainability Report | 2019 109 This report contains forward-looking statements.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow, return on invested capital and adjusted EBITDA. A reconciliation of each historical 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.avient.com. To provide comparable financial results, the Company references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date.

Accounting Integrity Avient’s shareholders and other stakeholders rely upon the integrity of the Company’s financial reports and other financial information. The Company’s financial reporting processes contain internal accounting controls that are designed to produce reliable financial reports and other financial information. To this end, Avient has authorized certain individuals to speak on the Company’s behalf to the media, financial analysts and investors.

This process focuses on financial, operational, and reputational risks. However, Avient has not yet calculated the financial implications of this risk. (3.1.1.17) Are you able to quantify the financial effect of the risk? Select from: ☑ Yes (3.1.1.21) Anticipated financial effect figure in the medium-term – minimum (currency) 4620000 (3.1.1.22) Anticipated financial effect figure in the medium-term – maximum (currency) 10100000 (3.1.1.25) Explanation of financial effect figure The financial impact is a range of carbon pricing in two scenarios.

Entities included in the consolidated financial statements Financial implications and other risks and opportunities due to climate change