They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Our ability to enable our customers’ sustainability goals through material science and design expertise is a key differentiator for our company. Avient’s PCR Color Prediction Service helps me achieve this objective… The Redken launch would not have been possible without this service.”

Dial-in number:   Dial-in number:    is a premier provider of specialized polymer materials, services and solutions.

is a premier provider of specialized polymer materials, services and solutions. is an ACC Responsible Care® certified company committed to its customers, employees, communities and shareholders through ethical, sustainable and fiscally responsible principles. They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements.

These advanced, comprehensive solutions help customers meet their sustainability goals while also improving performance."  is a premier provider of specialized polymer materials, services and solutions. is committed to its customers, employees, communities and shareholders through ethical, sustainable and fiscally responsible principles.

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation, incremental pricing power, and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion Page 14 1 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S. PolyOne Investor Presentation��Gabelli & Company �5th Annual Specialty Chemical Conference�March 20, 2014� Forward – Looking Statements Use of Non-GAAP Measures PolyOne Commodity to Specialty Transformation Strategy and Execution Drive Results PolyOne�At A Glance Mix Shift Highlights Specialty Transformation Proof of Performance & 2015 Goals Bridge To $2.50 Adjusted EPS By 2015 Innovation Drives Earnings Growth Unique and Innovative Solutions that Help Customers Win Debt Maturities & Pension Funding – 12/31/13 Free Cash Flow and Strong Balance Sheet Fund Investment Why Invest In PolyOne?

Many customers have asked us to complete their supplier questionnaire. Please be informed that Avient does not provide detailed information about buildings and facilities, storage area, staff numbers and union organizations on surveys. Business Continuation Plan Backup plans have been established in some facilities in case of production site/line disruption to ensure service continuity to customers.

Currently we report on the number of employees. Nature and total number of critical concerns   GRI 418: Customer Privacy

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. They use words such as “will,” “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe,” and other words and terms of similar meaning in connection with any discussion of future operating or financial performance and/or sales. • Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  The time required to consummate the divestiture of our resin assets and the satisfaction or waiver of conditions in the sale agreement;  Any material adverse changes in the business supporting the resin assets being sold;  The ability to obtain required regulatory or other third-party approvals and consents and otherwise consummate the proposed divestiture  Our ability to achieve the strategic and other objectives relating to the acquisition of Spartech Corporation, including any expected synergies; our ability to successfully integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The amount and timing of repurchases, if any, of PolyOne common shares and our ability to pay regular quarterly cash dividends and the amounts and timing of any future dividends;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Page 15 Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S.

Custom formulations to meet specific regulatory compliance, e.g., EU and US food contact, toy, UL 94 recognition, are available Product/Service Overview Product/Service Overview