EY has been retained as independent registered public accounting firm for PolyOne and its predecessor company, The Geon Company, continuously since 1993. Exercise or Base Price of Option Awards (column (i)) In setting the base price of these SARs, we followed the practice of using our closing stock price on the grant date. The first two stock price hurdles were achieved in 2014 and the last stock price hurdle was achieved in 2017

F544 Black UV Novablend 9562 WALNUT (pricing only) GEON W9300 NAT 0000

14083-01 EXPE7803 WHITE (pricing only) BLACK FPVC GEON W9300 NAT 0000

GEON L7005 WHITE (PRICING ONLY) 11404-01 EXPL5820 MT LHB BLACK 2880 (T1) GEON W9300 NAT 0000

GEON L7035 WHITE 1171 128177-03 EXPL7100 BEIGE 3490 (PRICING) PP BLACK WHEEL

16002-01 EXPL4730 TAN (PRICING) V1772 BLACK GEON W9300 NAT 0000

MD Buildings cove base substrate (Price) PS-50GF/000 UV3 BLACK GEON W9300 NAT 0000

GEON W9400L POLYMERIC (Pricing) DB3998 BLACK GEON W9300 NAT 0000

1390FU WHITE 1000 (Pricing) BLACK GEON L1534 BROWN

CAROLINE TAPE (Pricing) GEON X155-080-017-01(R4602CL Black) GEON W9300 NAT 0000