https://www.avient.com/sites/default/files/2022-04/MEVOPUR LQ for Silicone Elastomers.pdf
Without limiting the generality of this statement, Avient products shall not be used in any medical device application intended for: (1) exposure to human tissue or body fluids for 30 days or greater; (2) “plastic” (cosmetic or reconstructive) surgery use; (3) reproductive implants or any birth control device; or (4) any critical component in a permanently (greater than 30 days) implanted medical device that supports or sustains human life.
https://www.avient.com/sites/default/files/2025-03/ColorMatrix Smartheat RHC Technical Bulletin.pdf
Its benefits are realized only with transparent preforms in a 2-stage injection stretch blow-molding process.
https://www.avient.com/sites/default/files/2020-08/bottle-optimization-brochure-8.5x11.pdf
• Barrier solutions (Oxygen, Moisture) • UV absorbers • Light blockers • Drop impact performance • Anti-static performance 2 • Ease of evacuation • Scratch and mar resistance • Organoleptic protection • Flavor preservation INCREASE CONSUMER ENGAGEMENT Collaborate with our in-house color and design service.
https://www.avient.com/sites/default/files/2022-11/Polystrand R Recycled Polyester Composite Tape and Laminates Product Bulletin.pdf
KEY CHARACTERISTICS • Incorporates a minimum of 95% post-consumer recycled PET resin and 58% glass fiber • Available in unidirectional tape, 2-layer X-ply™ and 3-layer tri-ply laminates • Excellent bondability to other materials via thermal lamination or adhesives • Impact and corrosion resistant • Improved carbon footprint vs. traditional polyester-based composite tape APPLICATIONS Recycled content unidirectional tapes and laminates are well-suited for applications that benefit from the light weight, high strength, and impact resistance of continuous glass fiber reinforced rPET including: • Commercial vehicles • Trailers • Structural automotive applications • Consumer electronics and accessories • Outdoor sporting equipment and adventure gear PRODUCT BULLETIN 1.844.4AVIENT www.avient.com Copyright © 2022, Avient Corporation.
https://www.avient.com/sites/default/files/2021-08/20210802-business-profile.pdf
Date Registered Source of Address ID Officers/Authorised Representative(s) Position Held Nationality/CitizenshipName Address Date of Appointment XU TAO EB6238077 CHINESE 30/06/2021ACRA DirectorROOM 102, BUILDING 20, SUB LANE 7, LANE 888, LUOJIN ROAD SHANGHAI, 201104, CHINA CHAN BAI RONG S8534833G SINGAPORE CITIZEN 30/06/2021ACRA Director10A BENDEMEER ROAD #26-103 BENDEMEER LIGHT SINGAPORE (331010) LEE SAY ENG A52290094 MALAYSIAN 30/06/2021ACRA Page 2 of 4 Authentication No. : E21642955A Date: 02/08/2021 ACCOUNTING AND CORPORATE REGULATORY AUTHORITY WHILST EVERY ENDEAVOR IS MADE TO ENSURE THAT INFORMATION PROVIDED IS UPDATED AND CORRECT.
https://www.avient.com/sites/default/files/2025-06/LFT Brackets Application Bulletin.pdf
• Complēt™ long glass, long carbon, and hybrid fiber solutions available in a wide array of engineering polymer matrices, including PA66, PA6, ETPU, PPA, PPS, PES, PEI, PK, and PEEK • OnForce™ long glass fiber reinforced polypropylenes • Full suite of design and engineering services that include structural design and fiber orientation consultations and modeling, CAE analysis, prototyping, and more STRENGTH-TO-WEIGHT RATIO OF LFT VS METALS m eg ap as ca l gram /cubic centim eter 250 200 150 100 50 0 9.00 8.00 7.00 6.00 5.00 4.00 3.00 2.00 1.00 0.00 Zam ak 3 Stainless Steel 304 Titanium #2 Com plēt LCF40-PP Com plēt LGF60-TPU OnForce LGF50-PP Alum inum A380 M agnesium AZ91D Com plēt LCF50-PA66 Com plēt LGF60-PA66 Com plēt LCF50-TPU Specific Strength Density Metal Long Glass Fiber Long Carbon Fiber 1.844.4AVIENT www.avient.com Copyright © 2025, Avient Corporation.
https://www.avient.com/sites/default/files/2023-02/AVNT Q4 2022 Earnings Press Release-1.pdf
Special items for the fourth quarter of 2022 had a $(0.42) impact on EPS and included acquisition-related costs that primarily consist of inventory step-up adjustments, restructuring costs, debt extinguishment costs, and a pension market-to-market adjustment. 2 On a pro forma basis, fourth quarter and full year adjusted EPS were $0.42 and $3.04, respectively, which excludes special items and intangible amortization expense, exceeding previous guidance of $0.33 and $2.95.
Three Months Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ (0.19) $ 11.2 $ 0.12 Special items, after tax (Attachment 3) 38.3 0.42 23.9 0.26 Amortization expense, after-tax 14.6 0.16 11.3 0.12 Adjusted net income / EPS $ 35.9 $ 0.39 $ 46.4 $ 0.50 (1) Per share amounts may not recalculate from figures presented herein due to rounding Year Ended December 31, 2022 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS(1) $ EPS(1) Net income from continuing operations attributable to Avient shareholders $ 82.8 $ 0.90 $ 151.8 $ 1.65 Special items, after tax (Attachment 3) 116.2 1.26 50.0 0.54 Amortization expense, after-tax 49.0 0.53 44.9 0.49 Adjusted net income / EPS $ 248.0 $ 2.69 $ 246.7 $ 2.68 (1) Per share amounts may not recalculate from figures presented herein due to rounding 9 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended December 31, Year Ended December 31, 2022 2021 2022 2021 Sales $ 790.4 $ 807.1 $ 3,396.9 $ 3,315.5 Cost of sales 618.4 590.5 2,514.2 2,371.7 Gross margin 172.0 216.6 882.7 943.8 Selling and administrative expense 171.6 166.4 639.4 664.1 Operating income 0.4 50.2 243.3 279.7 Interest expense, net (49.4) (17.5) (119.8) (75.2) Other expense, net (28.4) (5.3) (59.7) (1.0) (Loss) income from continuing operations before income taxes (77.4) 27.4 63.8 203.5 Income tax benefit (expense) 60.8 (17.1) 19.3 (51.9) Net (loss) income from continuing operations (16.6) 10.3 83.1 151.6 Income from discontinued operations, net of income taxes 561.5 18.7 620.3 79.0 Net income 544.9 29.0 703.4 230.6 Net (income) loss attributable to noncontrolling interests (0.4) 0.9 (0.3) 0.2 Net income attributable to Avient common shareholders $ 544.5 $ 29.9 $ 703.1 $ 230.8 Earnings per share attributable to Avient common shareholders - Basic: Continuing operations $ (0.19) $ 0.12 $ 0.91 $ 1.66 Discontinued operations 6.17 0.21 6.80 0.87 Total $ 5.98 $ 0.33 $ 7.71 $ 2.53 Earnings per share attributable to Avient common shareholders - Diluted: Continuing operations $ (0.19) $ 0.12 $ 0.90 $ 1.65 Discontinued operations 6.17 0.20 6.73 0.86 Total $ 5.98 $ 0.32 $ 7.63 $ 2.51 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.9600 $ 0.8750 Weighted-average shares used to compute earnings per common share: Basic 91.0 91.5 91.2 91.4 Diluted 91.0 92.4 92.2 92.1 10 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended December 31, Year Ended December 31, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation $ (21.3) $ (6.0) $ (31.1) $ (14.6) Environmental remediation costs (0.4) (0.5) (24.2) (22.9) Reimbursement of previously incurred environmental costs — — 8.3 4.5 Acquisition related costs (23.8) 0.6 (34.1) (0.6) Impact on cost of sales (45.5) (5.9) (81.1) (33.6) Selling and administrative expense: Restructuring, legal and other (8.3) (4.2) (8.3) (5.9) Acquisition related costs (6.1) (1.1) (19.3) (8.3) Impact on selling and administrative expense (14.4) (5.3) (27.6) (14.2) Impact on operating income (59.9) (11.2) (108.7) (47.8) Interest expense, net - committed financing and debt extinguishment (16.0) — (26.0) — Mark-to-market on derivatives — — (30.9) — Pension and post retirement mark-to-market adjustment and other (28.4) (9.3) (28.4) (9.3) Impact on Other expense, net (28.4) (9.3) (59.3) (9.3) Impact on income from continuing operations before income taxes (104.3) (20.5) (194.0) (57.1) Income tax benefit benefit/(expense) on above special items 26.8 4.1 49.4 13.0 Tax adjustments(2) 39.2 (7.5) 28.4 (5.9) Impact of special items on net income from continuing operations $ (38.3) $ (23.9) $ (116.2) $ (50.0) Diluted earnings per common share impact $ (0.42) $ (0.26) $ (1.26) $ (0.54) Weighted average shares used to compute adjusted earnings per share: Diluted 91.7 92.4 92.2 92.1 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to- market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. (2) Tax adjustments include the net tax benefit/(expense) from non-recurring income tax items, adjustments to uncertain tax position reserves and deferred income tax valuation allowances. 11 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (Unaudited) (In millions) Year Ended December 31, 2022 2021 ASSETS Current assets: Cash and cash equivalents $ 641.1 $ 601.2 Accounts receivable, net 440.6 439.9 Inventories, net 372.7 305.8 Current assets held for sale — 360.2 Other current assets 115.3 119.9 Total current assets 1,569.7 1,827.0 Property, net 1,049.2 672.3 Goodwill 1,671.9 1,284.8 Intangible assets, net 1,597.6 925.2 Operating lease assets, net 60.4 58.2 Non-current assets held for sale — 22.0 Other non-current assets 136.2 207.7 Total assets $ 6,085.0 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 2.2 $ 8.6 Accounts payable 454.4 429.5 Current operating lease obligations 17.0 21.1 Current liabilities held for sale — 141.3 Accrued expenses and other current liabilities 395.8 340.2 Total current liabilities 869.4 940.7 Non-current liabilities: Long-term debt 2,176.7 1,850.3 Pension and other post-retirement benefits 67.2 99.9 Deferred income taxes 342.5 100.6 Non-current operating lease obligations 40.9 37.3 Non-current liabilities held for sale — 13.1 Other non-current liabilities 235.5 164.8 Total non-current liabilities 2,862.8 2,266.0 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,334.5 1,774.7 Noncontrolling interest 18.3 15.8 Total equity 2,352.8 1,790.5 Total liabilities and equity $ 6,085.0 $ 4,997.2 12 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Year Ended December 31, 2022 2021 Operating activities Net income $ 703.4 $ 230.6 Adjustments to reconcile net income to net cash provided by operating activities: Gain on sale of business, net of tax expense (550.1) — Depreciation and amortization 157.6 144.2 Accelerated depreciation 5.5 1.7 Amortization of inventory step-up 34.4 1.5 Deferred income tax expense (benefit) 0.5 (27.3) Share-based compensation expense 13.2 11.2 Changes in assets and liabilities, net of the effect of acquisitions: Decrease (increase) in accounts receivable 32.6 (143.1) Decrease (increase) in inventories 14.0 (141.0) Increase in accounts payable 10.7 95.3 Increase (decrease) in pension and other post-retirement benefits 7.1 (10.9) Taxes paid on gain on divestiture (2.8) — (Decrease) increase in accrued expenses and other assets and liabilities, net (27.7) 71.6 Net cash provided by operating activities 398.4 233.8 Investing activities Capital expenditures (105.5) (100.6) Business acquisitions, net of cash acquired (1,426.1) (47.6) Settlement of foreign exchange derivatives 93.3 — Proceeds from divestiture 928.2 — Other investing activities 6.1 (2.0) Net cash used by investing activities (504.0) (150.2) Financing activities Debt offering proceeds 1,300.0 — Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (86.8) (77.7) Repayment of long-term debt (956.8) (18.5) Payments on withholding tax on share awards (4.3) (10.7) Debt financing costs (49.3) — Other financing activities — (3.5) Net cash provided (used) by financing activities 166.4 (114.6) Effect of exchange rate changes on cash (20.9) (17.3) Increase (decrease) in cash and cash equivalents 39.9 (48.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of year $ 641.1 $ 601.2 13 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.
https://www.avient.com/sites/default/files/2022-07/Avient Announces Second Quarter 2022 Results_1.pdf
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.
Three Months Ended June 30, 2022 Three Months Ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 84.7 $ 0.92 $ 68.8 $ 0.74 Special items, after tax (Attachment 3) 5.1 0.06 11.7 0.13 Adjusted net income / EPS - excluding special items $ 89.8 $ 0.98 $ 80.5 $ 0.87 Six months ended June 30, 2022 Six months ended June 30, 2021 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income attributable to Avient shareholders $ 168.9 $ 1.83 $ 148.1 $ 1.60 Special items, after tax (Attachment 3) 12.3 0.13 14.3 0.16 Adjusted net income / EPS - excluding special items $ 181.2 $ 1.96 $ 162.4 $ 1.76 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Sales $ 1,302.4 $ 1,235.2 $ 2,596.2 $ 2,397.5 Cost of sales 998.6 946.5 1,998.7 1,806.4 Gross margin 303.8 288.7 597.5 591.1 Selling and administrative expense 174.3 180.6 339.4 362.6 Operating income 129.5 108.1 258.1 228.5 Interest expense, net (16.2) (19.5) (33.1) (38.8) Other income, net 1.4 1.2 0.8 2.7 Income before income taxes 114.7 89.8 225.8 192.4 Income tax expense (30.0) (20.4) (56.6) (43.3) Net income 84.7 69.4 169.2 149.1 Net income attributable to noncontrolling interests — (0.6) (0.3) (1.0) Net income attributable to Avient shareholders $ 84.7 $ 68.8 $ 168.9 $ 148.1 Earnings per share attributable to Avient common shareholders - Basic $ 0.93 $ 0.75 $ 1.85 $ 1.62 Earnings per share attributable to Avient common shareholders - Diluted $ 0.92 $ 0.74 $ 1.83 $ 1.60 Cash dividends declared per share of common stock $ 0.2375 $ 0.2125 $ 0.4750 $ 0.4250 Weighted-average shares used to compute earnings per common share: Basic 91.4 91.3 91.4 91.3 Diluted 92.1 92.4 92.2 92.3 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Cost of sales: Restructuring costs, including accelerated depreciation and amortization $ (2.6) $ (1.5) $ (7.0) $ (3.3) Environmental remediation costs (3.0) (12.5) (5.0) (13.0) Reimbursement of previously incurred environmental costs 7.6 — 8.2 4.5 Acquisition related costs — 1.4 — 1.4 Impact on cost of sales 2.0 (12.6) (3.8) (10.4) Selling and administrative expense: Restructuring, legal and other (4.2) (0.4) (3.3) (1.7) Acquisition related costs (2.1) (1.2) (5.0) (4.5) Impact on selling and administrative expense (6.3) (1.6) (8.3) (6.2) Impact on operating income (4.3) (14.2) (12.1) (16.6) Other income, net — — 0.1 — Mark-to-market on cross-currency swaps 0.9 — 0.9 — Impact on income before income taxes (3.4) (14.2) (11.1) (16.6) Income tax benefit on above special items 0.8 3.4 2.8 4.3 Tax adjustments(2) (2.5) (0.9) (4.0) (2.0) Impact of special items on net income attributable to Avient Shareholders $ (5.1) $ (11.7) $ (12.3) $ (14.3) Diluted earnings per common share impact $ (0.06) $ (0.13) $ (0.13) $ (0.16) Weighted average shares used to compute adjusted earnings per share: Diluted 92.1 92.4 92.2 92.3 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to- market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. (2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2022 December 31, 2021 ASSETS Current assets: Cash and cash equivalents $ 645.1 $ 601.2 Accounts receivable, net 752.6 642.3 Inventories, net 494.0 461.1 Other current assets 128.4 122.4 Total current assets 2,020.1 1,827.0 Property, net 638.9 676.1 Goodwill 1,256.8 1,286.4 Intangible assets, net 867.2 925.2 Operating lease assets, net 62.7 74.1 Other non-current assets 197.9 208.4 Total assets $ 5,043.6 $ 4,997.2 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 607.7 $ 8.6 Accounts payable 634.0 553.9 Current operating lease obligations 21.4 24.2 Accrued expenses and other current liabilities 307.5 353.9 Total current liabilities 1,570.6 940.6 Non-current liabilities: Long-term debt 1,249.1 1,850.3 Pension and other post-retirement benefits 95.0 100.0 Deferred income taxes 106.6 100.6 Non-current operating lease obligations 41.8 50.1 Other non-current liabilities 154.7 165.1 Total non-current liabilities 1,647.2 2,266.1 SHAREHOLDERS' EQUITY Avient shareholders’ equity 1,809.7 1,774.7 Noncontrolling interest 16.1 15.8 Total equity 1,825.8 1,790.5 Total liabilities and equity $ 5,043.6 $ 4,997.2 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2022 2021 Operating Activities Net income $ 169.2 $ 149.1 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 71.1 69.5 Accelerated depreciation and amortization 3.2 1.4 Share-based compensation expense 6.3 5.6 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (133.2) (196.1) Increase in inventories (45.9) (88.1) Increase in accounts payable 98.5 108.4 Decrease in pension and other post-retirement benefits (9.9) (9.2) (Decrease) increase in accrued expenses and other assets and liabilities, net (52.6) 27.5 Net cash provided by operating activities 106.7 68.1 Investing activities Capital expenditures (34.0) (42.1) Settlement of cross-currency swaps 75.1 — Net cash proceeds used by other assets — (2.0) Net cash provided (used) by investing activities 41.1 (44.1) Financing activities Purchase of common shares for treasury (36.4) (4.2) Cash dividends paid (43.5) (38.8) Repayment of long-term debt (4.4) (4.4) Payments of withholding tax on share awards (4.1) (4.2) Net cash used by financing activities (88.4) (51.6) Effect of exchange rate changes on cash (15.5) (5.7) Increase (decrease) in cash and cash equivalents 43.9 (33.3) Cash and cash equivalents at beginning of year 601.2 649.5 Cash and cash equivalents at end of period $ 645.1 $ 616.2 11 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.
https://www.avient.com/sites/default/files/2023-06/AVIENT_TPEs and LSR eBook.pdf
One caveat: Typical TPE shrinkage is around 2% while that of substrate materials is closer to 1%.
When looking to incorporate sustainable content into your TPE, the raw material cost may be more expensive than traditional materials for three reasons 1) supply chain maturity, 2) high demand, low supply, 3) location of source and supplier.
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https://www.avient.com/sites/default/files/2020-07/avient-abac-germany-200717.pdf
2 Bestechung von Staatsbediensteten 2 Bestechung im Wirtschaftsleben 3 Gefälligkeitszahlungen und Schmiergelder 3 Zusammenarbeit mit Vertretern, Vertriebspartnern und anderen Drittparteien 3 Due Diligence und Genehmigungsverfahren 4 Warnsignale 4 Anforderungen an die Buchführung 4 Meldung möglicher Verstöße 5 Ethik-Hotline von Avient 5 Schutz vor Vergeltungsmaßnahmen 5 Kurzübersicht: Richtige und falsche Handlungsweisen im Zusammenhang mit ABAC 6 1 Unsere globale Richtlinie zur Bekämpfung von Bestechung und Korruption Avient untersagt ausdrücklich Betrug, Bestechung und andere korrupte Geschäftspraktiken bei all seinen Geschäftstätigkeiten weltweit.
Darüber hinaus sind alle diese Personen dazu verpflichtet: • sich mit den anwendbaren Aspekten der Richtlinie vertraut zu machen und sie den ihnen unterstellten Mitarbeitern zu erläutern • Fragen zu stellen, wenn die Richtlinie oder die erforderliche Aktion, die in einer bestimmten Situation erfolgen muss, unklar ist • geschäftliche Aktivitäten, die über Drittparteien abgewickelt werden, vorgenommene zu managen und zu überwachen • aufmerksam auf potenzielles oder tatsächliches Fehlverhalten zu achten • Verstöße oder vermutete Verstöße über die angemessenen Kanäle umgehend zu melden ABAC-Gesetze untersagen es allen Unternehmen und Personen, einer Einzelperson2 geldwerte Zuwendungen anzubieten, zu versprechen, zu zahlen oder deren Zahlung zu genehmigen, um sich Geschäfte zu sichern oder zu 2 Dies gilt für alle Staatsbediensteten und/oder privatwirtschaftlich Beschäftigten Startseite | Inhaltsangabe 2 erhalten beziehungsweise um sich sonstige unzulässige Geschäftsvorteile zu verschaffen.