You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans  All DSS results are now reported under discontinued operations.

PolyOne Corporation Investor Day 2012 PolyOne Investor Presentation 5th Annual Wells Fargo Industrial and Construction Conference May 8, 2014 • In this presentation, 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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. In addition, operating income before special items and adjusted EPS are components of various PolyOne annual and long-term employee incentive plans

The new accounting standard is effective January 1, 2018 and requires all components of annual periodic pension and postretirement costs, other than service costs, to be presented below Operating Income. Description POLYONE CORPORATION 3 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07 Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 56.3$ 73.1$ 55.5$ 58.1$ 243.0$ 56.0$ 49.3$ 57.9$ (12.6)$ 150.6$ 70.3$ 78.7$ 74.3$ 34.3$ 257.6$ Interest Cost 6.1 6.1 6.1 6.2 24.5 6.4 6.4 6.4 6.4 25.6 5.5 5.5 5.5 5.4 21.9 Expected Return on Plan Assets (9.3) (9.3) (9.3) (9.5) (37.4) (8.1) (8.1) (8.0) (8.0) (32.2) (8.2) (8.2) (8.2) (8.1) (32.7) Mark to Market Adjustment - - - (44.0) (44.0) - - - 56.5 56.5 - - - 11.6 11.6 Operating Income - Recasted for ASU 2017-07 53.1$ 69.9$ 52.3$ 10.8$ 186.1$ 54.3$ 47.6$ 56.3$ 42.3$ 200.5$ 67.6$ 76.0$ 71.6$ 43.2$ 258.4$ Other Income (Expense), net - As Previously Reported 1.5$ (1.3)$ (1.5)$ -$ (1.3)$ (0.7)$ (0.4)$ (1.6)$ (1.4)$ (4.1)$ (0.6)$ (1.2)$ (1.7)$ 0.3$ (3.2)$ Interest Cost (6.1) (6.1) (6.1) (6.2) (24.5) (6.4) (6.4) (6.4) (6.4) (25.6) (5.5) (5.5) (5.5) (5.4) (21.9) Expected Return on Plan Assets 9.3 9.3 9.3 9.5 37.4 8.1 8.1 8.0 8.0 32.2 8.2 8.2 8.2 8.1 32.7 Mark to Market Adjustment - - - 44.0 44.0 - - - (56.5) (56.5) - - - (11.6) (11.6) Other Income (Expense), net - Recasted for ASU 2017-07 4.7$ 1.9$ 1.7$ 47.3$ 55.6$ 1.0$ 1.3$ -$ (56.3)$ (54.0)$ 2.1$ 1.5$ 1.0$ (8.6)$ (4.0)$ Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 70.4$ 81.8$ 72.0$ 62.1$ 286.3$ 84.0$ 80.0$ 67.7$ 45.8$ 277.5$ Interest Cost 5.3 5.3 5.3 5.3 21.2 4.9 4.9 4.9 5.0 19.7 Expected Return on Plan Assets (7.9) (7.9) (7.8) (7.8) (31.4) (6.9) (6.9) (6.9) (7.0) (27.7) Mark to Market Adjustment - - - (8.4) (8.4) - - - 3.3 3.3 Operating Income - Recasted for ASU 2017-07 67.8$ 79.2$ 69.5$ 51.2$ 267.7$ 82.0$ 78.0$ 65.7$ 47.1$ 272.8$ Other Income (Expense), net - As Previously Reported -$ 0.1$ (0.1)$ 0.4$ 0.4$ (1.1)$ (1.4)$ (0.7)$ (0.9)$ (4.1)$ Interest Cost (5.3) (5.3) (5.3) (5.3) (21.2) (4.9) (4.9) (4.9) (5.0) (19.7) Expected Return on Plan Assets 7.9 7.9 7.8 7.8 31.4 6.9 6.9 6.9 7.0 27.7 Mark to Market Adjustment - - - 8.4 8.4 - - - (3.3) (3.3) Other Income (Expense), net - Recasted for ASU 2017-07 2.6$ 2.7$ 2.4$ 11.3$ 19.0$ 0.9$ 0.6$ 1.3$ (2.2)$ 0.6$ 2013 2014 2015 2016 2017

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the annual and long-term employee incentive plans and is used in debt covenant computations.

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the annual incentive plans and is used in debt covenant computations.

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission.

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission.