https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-turk-a4.pdf
Güncellenme Tarihi: Şubat 2021
Avient Küresel
Antitröst Politikası
İçindekiler
Politikaya Genel Bakış 1
Amerika Birleşik Devletleri Antitröst Yasalarına Genel Bakış 2
Antitröst Yasası İhlalleri 3
Potansiyel Antitröst Endişe Kaynağı Alanlar 3
Sonuç 6
Olası İhlallerin Bildirilmesi 7
Avient Etik Yardım Hattı 7
Misillemeye Karşı Koruma 7
Antitröst Kontrol Listesi 8
Rychlé rady: Antimonopolní zásady CO DĚLAT a CO NEDĚLAT 10
Uyum Kılavuzu
Avient, pazarda adil rekabet ve serbest girişimin
geliştirilmesi taahhüdüne bağlıdır.
Son olarak, bu alandaki cezaların ağırlığını ve Avient’in
bu Antitröst Politikası hükümlerinden veya yasanın
lafzından herhangi bir sapmaya göz yummayacağını
anlamalısınız.
6
Olası İhlallerin Bildirilmesi
Bu Politikanın ihlal edildiğine ya da edilebileceğine
ilişkin bir düşüncesi olan herhangi bir çalışan, kapsamlı
bir soruşturma yürütülebilmesi için bu endişeyi
derhal aşağıdaki kaynaklardan birine ya da hepsine
bildirmelidir
Her zaman
için herkese etkin bir biçimde rekabet ettiğinizi
kanıtlayacak şekilde davranın.
6.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-pol-a4.pdf
Globalna polityka
antymonopolowa
firmy Avient
Aktualizacja: Luty 2021
Spis treści
Ogólny zarys niniejszej polityki 1
Ogólny zarys amerykańskich Przepisów antymonopolowych 2
Naruszenie prawa antymonopolowego 3
Potencjalne obszary zainteresowania w ramach antymonopolu 3
Wniosek 6
Zgłaszanie możliwych naruszeń 7
Infolinia ds. etyki Avient 7
Ochrona przed działaniami odwetowymi 7
Antymonopolowa lista kontrolna 8
Krótkie podsumowanie: CO ROBIĆ, a CZEGO NIE ROBIĆ w kontekście przepisów antymonopolowych 10
Przewodnik dotyczący zgodności
Avient zobowiązuje się do promowania uczciwej
konkurencji i wolnej przedsiębiorczości na rynku.
Na koniec musisz docenić
surowość kar w tym obszarze i że Avient nie będzie
tolerować żadnych odstępstw od warunków tej Polityki
antymonopolowej lub treści prawa.
6
Zgłaszanie możliwych naruszeń
Każdy z pracowników, który ma powód, by
przypuszczać, że doszło lub może dojść do naruszenia
postanowień niniejszej polityki, musi niezwłocznie
zgłosić swoje wątpliwości jednej z poniższych osób lub
za pomocą infolinii, aby można było przeprowadzić
dokładne postępowanie wyjaśniające
Działaj
zawsze w taki sposób, który dowiedzie wszystkim, że
żwawo konkurujesz.
6.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-indo-a4.pdf
Diperbarui: Februari 2021
Kebijakan Global
Avient mengenai
Antimonopoli
Konten
Ikhtisar Kebijakan 1
Ikhtisar Undang-Undang Antimonopoli A.S. 2
Pelanggaran Hukum Antimonopoli 3
Potensi Bidang yang Harus Diperhatikan untuk Antimonopoli 3
Kesimpulan 6
Melaporkan Kemungkinan Pelanggaran 7
Saluran Langsung Etika Avient 7
Perlindungan dari Pembalasan Dendam 7
Daftar Periksa Antimonopoli 8
Referensi Cepat: ANJURAN dan LARANGAN Antimonopoli 10
Panduan Kepatuhan
Avient berkomitmen untuk menggalakkan persaingan
adil dan perusahaan bebas di pasar.
Terakhir, Anda
harus mengenali tingkat keparahan sanksi di bidang
ini, dan bahwa Avient tidak akan membiarkan segala
penyimpangan dari persyaratan Kebijakan Antimonopoli
ini atau ketentuan hukum.
6
Melaporkan Kemungkinan
Pelanggaran
Setiap karyawan yang memiliki alasan untuk meyakini
pelanggaran terhadap Kebijakan ini telah terjadi, atau
mungkin terjadi, harus segera melaporkan kekhawatiran
mereka kepada setiap atau semua sumber daya
di bawah ini agar penyelidikan menyeluruh dapat
dilakukan
Senantiasa bertindak
dengan cara yang akan membuktikan kepada
semua orang bahwa Anda bersaing dengan kuat.
6.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-chn-a4.pdf
更新:2021 年 2 月
Avient
全球反垄断政策
目录
合规指南 1
政策概览 1
美国反垄断法律概览 2
违反反垄断法律 2
需关注的潜在反垄断方面 3
总结 5
举报可能的违规行为 6
Avient 道德热线 6
防止打击报复 6
反垄断清单 7
快速参考:反垄断需做事项和禁止事项 9
合规指南
Avient 致力于推动市场中的公平竞争和自由企业经
营。
道德热线
https://www.Avient.com/company/policies-and-
governance/ethics-hotline
电话
1-877-228-5410
6
mailto:ethics.officer%40avient.com%20%20%20?
6.
https://www.avient.com/sites/default/files/2025-03/2025 Proxy Statement.pdf
6) Annual Grant of RSUs.
6) Continuation of financial planning benefits is provided under the terms of the Continuity Agreements
Proxy Summary
Voting and Meeting Info
6.
https://www.avient.com/sites/default/files/2022-05/DOC 1879.pdf
TABLE OF CONTENTS PAGE
1.0 QUALITY POLICY……………………………………………………………….. 4
2.0 AVIENT BUSINESS & QMS ALIGNMENT………………………………………. 5
3.0 CUSTOMER FOCUS PROCESS………………………………………………… 6
4.0 SCOPE OF STANDARD QUALITY RESPONSE…………………………….. 7 - 8
5.0 COMPANY INFORMATION…………………………………………………… 9
6.0 IT SECURITY………………………………………………………………….. 10
7.0 ENIVIRONMENTAL HEALTH, SAFETY & SECURITY………………………. 10
8.0 TECHNOLOGY…………………………………………………………………. 11
9.0 REGULATORY & STATUTORY REQUIREMENTS…………………………….. 11
10.0 QUALITY MANAGEMENT SYSTEM……………………………………………… 12
10.1 GENERAL…………………………………………………………………… 13
10.2 FACILITY & MAINTENANCE…………………………………………… 14
10.3 CONTROL OF MONITORING & MEASURING DEVICES……………… 14
10.4 MANUFACTORING, PRODUCTION & PROCESS CONTROLS…………….. 15
10.5 NONCONFORMING MATERIALS……………………………………… 15
10.6 MATERIALS, STORAGE, HANDLING & TRACABILITY……………. 16
10.7 PACKAGING, SHIPPING & DISTRIBUTION…………………………… 16
10.8 QUALITY CONTROL TESTING………………………………………….. 17
11.0 CONTINUOUS IMPROVEMENT…………………………………………… ........ 17
11.1 FIGURE B.
Approved
Corporate : Template/Form
Document #: DOC-01879 Revision: 8
Document
Owners:
Brian Hoar Effective Date: May 13, 2022
Title: QF-02 Quality Standard Response
Page 6 of 19
Only the electronic version of this document in ETQ is the controlled version of the document.
https://www.avient.com/sites/default/files/2022-02/Q4 2021 Avient Earnings Release_0.pdf
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.
6
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
2) Tax adjustments include the net tax benefit/(expense) from one-time income tax items, adjustments to uncertain tax position reserves and
deferred income tax valuation allowances.
10
Attachment 4
Avient Corporation
Condensed Consolidated Balance Sheets (Unaudited)
(In millions)
Year Ended
December 31,
2021 2020
ASSETS
Current assets:
Cash and cash equivalents $ 601.2 $ 649.5
Accounts receivable, net 642.3 516.6
Inventories, net 461.1 327.5
Other current assets 128.1 108.5
Total current assets 1,832.7 1,602.1
Property, net 676.1 694.9
Goodwill 1,286.4 1,308.1
Intangible assets, net 925.2 1,008.5
Operating lease assets, net 74.1 80.9
Other non-current assets 208.4 176.0
Total assets $ 5,002.9 $ 4,870.5
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term and current portion of long-term debt $ 8.6 $ 18.6
Accounts payable 553.9 471.7
Current operating lease obligations 24.2 25.1
Accrued expenses and other current liabilities 359.6 285.6
Total current liabilities 946.3 801.0
Non-current liabilities:
Long-term debt 1,850.3 1,854.0
Pension and other post-retirement benefits 100.0 115.0
Deferred income taxes 100.6 140.0
Non-current operating lease obligations 50.1 56.0
Other non-current liabilities 165.1 192.8
Total non-current liabilities 2,266.1 2,357.8
SHAREHOLDERS' EQUITY
Avient shareholders’ equity 1,774.7 1,697.1
Noncontrolling interest 15.8 14.6
Total equity 1,790.5 1,711.7
Total liabilities and equity $ 5,002.9 $ 4,870.5
11
Attachment 5
Avient Corporation
Condensed Consolidated Statements of Cash Flows (Unaudited)
(In millions)
Year Ended
December 31,
2021 2020
Operating activities
Net income $ 230.6 $ 133.4
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization 144.2 111.8
Accelerated depreciation 1.7 3.2
Share-based compensation expense 11.2 11.3
Changes in assets and liabilities, net of the effect of acquisitions:
Increase in accounts receivable (143.1) (4.6)
(Increase) decrease in inventories (139.5) 40.2
Increase in accounts payable 95.3 78.4
(Decrease) increase in pension and other post-retirement benefits (10.9) 30.7
Increase in post-acquisition earnout liabilities — 1.0
Increase (decrease) in accrued expenses and other assets and liabilities, net 44.3 (3.7)
Taxes paid on gain on divestiture — (142.0)
Payment of post-acquisition date earnout liability — (38.1)
Net cash provided by operating activities 233.8 221.6
Investing activities
Capital expenditures (100.6) (63.7)
Business acquisitions, net of cash acquired (47.6) (1,380.2)
Net proceeds from divestiture — 7.1
Other investing activities (2.0) 5.2
Net cash used by investing activities (150.2) (1,431.6)
Financing activities
Debt offering proceeds — 650.0
Purchase of common shares for treasury (4.2) (22.4)
Cash dividends paid (77.7) (71.3)
Repayment of long-term debt (18.5) (7.8)
Payments on withholding tax on share awards (10.7) (2.3)
Debt financing costs — (9.5)
Equity offering proceeds, net of underwriting discount and issuance costs — 496.1
Payment of acquisition date earnout liability — (50.8)
Other financing activities (3.5) —
Net cash (used) provided by financing activities (114.6) 982.0
Effect of exchange rate changes on cash (17.3) 12.8
Decrease in cash and cash equivalents (48.3) (215.2)
Cash and cash equivalents at beginning of year 649.5 864.7
Cash and cash equivalents at end of year $ 601.2 $ 649.5
12
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/2020-07/avient-abac-spanish-la-200720.pdf
2
Soborno de funcionarios del gobierno 2
Soborno comercial 3
Pagos de facilitación y coimas 3
Trabajar con agentes, distribuidores y otros terceros 3
Proceso de debida diligencia y aprobación 3
Señales de alerta 4
Requisitos de contabilidad y mantenimiento de registros 4
Denuncia de posibles transgresiones 4
Línea directa de ética de Avient 5
Protección contra represalias 5
Referencia rápida: LO QUE SE DEBE Y NO SE DEBE HACER PARA EVITAR EL SOBORNO Y LA CORRUPCIÓN 6
1
Política global antisoborno y
anticorrupción de nuestra empresa
Avient prohíbe terminantemente el fraude, el soborno
y otras prácticas comerciales corruptas en todas sus
operaciones comerciales llevadas a cabo en cualquier
parte del mundo.
subject=
http://avient.ethicspoint.com
6
Referencia rápida: LO QUE SE DEBE Y NO SE DEBE HACER
PARA EVITAR EL SOBORNO Y LA CORRUPCIÓN
LO QUE SE DEBE HACER
• Saber que Avient prohíbe cualquier forma de soborno y corrupción, y que no permite los pagos de facilitación
https://www.avient.com/sites/default/files/2020-07/avient-abac-france-200718.pdf
2
Corruption de représentants officiels publics 2
Corruption commerciale 3
Paiements de facilitation et commissions occultes 3
Travailler avec des agents, distributeurs et autres tiers 3
Diligence raisonnable et processus d’approbation 3
Alertes 4
Exigences en matière de comptabilité et de tenue des registres 4
Signalement des violations potentielles 4
Ligne d’assistance Éthique d’Avient 5
Protection contre les représailles 5
Référence rapide : ABAC, À FAIRE ET À NE PAS FAIRE 6
1
Notre Politique mondiale de lutte
contre la corruption et les
pots-de-vin
Avient interdit strictement la fraude, les pots-de-vin
et autres pratiques commerciales corrompues dans
toutes ses opérations commerciales et partout dans le
monde.
subject=
http://avient.ethicspoint.com
6
Référence rapide : ABAC, À FAIRE ET À NE PAS FAIRE
À FAIRE…
• Savoir qu’Avient interdit toute forme de corruption et n’autorise pas les paiements de facilitation
• Vous familiariser avec tous les aspects applicables de nos politiques ABAC et les communiquer à vos subordonnés et
aux tiers
• Poser des questions si les politiques ou mesures devant être prises dans une situation particulière ne sont pas claires
• Signaler rapidement les violations ou violations présumées à votre supérieur hiérarchique, au service juridique ou à la
ligne d’assistance Éthique
• Savoir que la « valeur » n’est pas nécessairement mesurée en termes monétaires
• Savoir que les pots-de-vin peuvent inclure ce qui suit :
• des espèces et équivalents d’espèces (cartes cadeaux ou certificats de cadeaux) ;
• des cadeaux, divertissements et marques d’hospitalité qui n’ont pas d’objectif commercial précis ou qui excèdent les
besoins commerciaux raisonnables ;
• la prise en charge des frais de voyage ou de vacances ;
• le paiement d’un représentant officiel public afin qu’il ignore les droits de douane applicables ou qu’il accélère un
remboursement fiscal ;
• les services personnels, faveurs, ou prêts ;
• des offres d’emploi ou autres avantages à un membre de la famille ou un ami de la personne qui exerce une
influence ;
• des contributions à un parti politique ou à un candidat ;
• des dons caritatifs et des parrainages ;
• d’autres éléments moins évidents tels que des contributions en nature, des opportunités d’investissement et des
sous-contrats favorables ou dirigés
https://www.avient.com/sites/default/files/2021-07/avnt-q2-2021-earnings-release.pdf
Rose
Vice President, Corporate Communications
Avient Corporation
+1 440-930-3162
kyle.rose@avient.com
6
Attachment 1
Avient Corporation
Summary of Condensed Consolidated Statements of Income (Unaudited)
(In millions, except per share data)
Three Months Ended
June 30,
Six Months Ended
June 30,
2021 2020 2021 2020
Sales $ 1,235.2 $ 609.1 $ 2,397.5 $ 1,320.6
Operating Income 108.1 38.0 228.5 90.8
Net income from continuing operations attributable to Avient shareholders 68.8 23.0 148.1 56.1
Basic earnings per share from continuing operations attributable to Avient
shareholders $ 0.75 $ 0.25 $ 1.62 $ 0.63
Diluted earnings per share from continuing operations attributable to Avient
shareholders $ 0.74 $ 0.25 $ 1.60 $ 0.63
Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders
and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special
items, to assess performance and facilitate comparability of 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, 2021
December 31,
2020
ASSETS
Current assets:
Cash and cash equivalents $ 616.2 $ 649.5
Accounts receivable, net 705.2 516.6
Inventories, net 412.5 327.5
Other current assets 124.2 108.5
Total current assets 1,858.1 1,602.1
Property, net 680.1 694.9
Goodwill 1,281.7 1,308.1
Intangible assets, net 944.9 1,008.5
Operating lease assets, net 87.3 80.9
Other non-current assets 195.3 176.0
Total assets $ 5,047.4 $ 4,870.5
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term and current portion of long-term debt $ 18.8 $ 18.6
Accounts payable 574.6 471.7
Current operating lease obligations 24.9 25.1
Accrued expenses and other current liabilities 316.0 285.6
Total current liabilities 934.3 801.0
Non-current liabilities:
Long-term debt 1,852.2 1,854.0
Pension and other post-retirement benefits 112.6 115.0
Non-current operating lease obligations 62.8 56.0
Other non-current liabilities 299.1 332.8
Total non-current liabilities 2,326.7 2,357.8
SHAREHOLDERS' EQUITY
Avient shareholders’ equity 1,768.2 1,697.1
Noncontrolling interest 18.2 14.6
Total equity 1,786.4 1,711.7
Total liabilities and equity $ 5,047.4 $ 4,870.5
10
Attachment 5
Avient Corporation
Condensed Consolidated Statements of Cash Flows (Unaudited)
(In millions)
Six Months Ended
June 30,
2021 2020
Operating Activities
Net income $ 149.1 $ 56.0
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization 69.5 40.8
Accelerated depreciation and amortization 1.4 —
Share-based compensation expense 5.6 5.7
Changes in assets and liabilities, net of the effect of acquisitions:
(Increase) decrease in accounts receivable (196.1) 16.8
(Increase) decrease in inventories (88.1) 17.4
Increase (decrease) in accounts payable 108.4 (23.5)
Decrease in pension and other post-retirement benefits (9.2) (12.7)
Increase (decrease) in accrued expenses and other assets and liabilities, net 27.5 (3.5)
Payment of post-acquisition date earnout liability — (21.0)
Net cash provided by operating activities 68.1 76.0
Investing activities
Capital expenditures (42.1) (21.3)
Net proceeds from divestiture — 7.1
Net cash proceeds provided by other assets (2.0) 5.2
Net cash used by investing activities (44.1) (9.0)
Financing activities
Debt offering proceeds — 650.0
Purchase of common shares for treasury (4.2) (13.6)
Cash dividends paid (38.8) (34.3)
Repayment of long-term debt (4.4) (4.2)
Payments of withholding tax on share awards (4.2) (1.6)
Debt financing costs — (9.7)
Equity offering proceeds, net of underwriting discount and issuance costs — 496.1
Payment of acquisition date earnout liability — (32.9)
Net cash (used) provided by financing activities (51.6) 1,049.8
Effect of exchange rate changes on cash (5.7) (4.5)
(Decrease) increase in cash and cash equivalents (33.3) 1,112.3
Cash and cash equivalents at beginning of year 649.5 864.7
Cash and cash equivalents at end of period $ 616.2 $ 1,977.0
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.