This reflects the rapid pace at which we have strengthened our financial performance, and underscores the confidence we have in our ability to continue to achieve accelerated earnings expansion into 2015 and beyond.” 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.

Financials Financial Fundamentals

Senior Vice President and Chief Financial Officer. Non-GAAP Financial Measures Reconciliation of Non-GAAP Financial Measures (Unaudited)

and Goldman Sachs served as financial advisors to 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. The Company does not provide reconciliations of forward-looking non-GAAP financial measures, such as outlook for net debt to adjusted EBITDA leverage, to the most comparable GAAP financial measures on a forward-looking basis because the Company is unable to provide a meaningful or accurate calculation or estimation of reconciling items and the information is not available without unreasonable effort.

Senior Vice President and Chief Financial Officer, Non-GAAP Financial Measures Reconciliation of Non-GAAP Financial Measures (Unaudited)

Patterson joined PolyOne in 2008 as senior vice president and chief financial officer, where he was responsible for global treasury, planning, M&A, accounting, internal audit functions, and investor relations. PolyOne will host a conference call with investors and financial analysts to discuss the succession plan on March 12, 2014 at 8:30 a.m. 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.

Senior Vice President and Chief Financial Officer, Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented 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.

executive vice president and chief financial officer, Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited)

Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Reconciliation of Non-GAAP Financial Measures (Unaudited) Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Senior Vice President and Chief Financial Officer, Non-GAAP Financial Measures Reconciliation of Non-GAAP Financial Measures (Unaudited)