Charakter transakcji Strona transakcji 1. transakcja towarowa sprzedaż Nierezydent 2. transakcja towarowa nabycie Nierezydent 3. transakcja towarowa nabycie Nierezydent 4. transakcja towarowa nabycie Nierezydent 5. transakcja towarowa nabycie Nierezydent 6. transakcja towarowa nabycie Nierezydent 7. transakcja towarowa nabycie Nierezydent 8. transakcja towarowa nabycie Nierezydent Informacje o planowanych lub podejmowanych przez podatnika działaniach restrukturyzacyjnych mogących mieć wpływ na wysokość zobowiązań podatkowych podatnika lub podmiotów powiązanych w rozumieniu art. 11a ust. 1 pkt 4 (art. 27c ust. 2 pkt 3b CIT Akt) Spółka w roku 2023 nie planowała ani nie podejmowała żadnych działań restrukturyzacyjnych mogących mieć wpływ na wysokość zobowiązań podatkowych podatnika.

Our Code of Conduct 2023 Table of Contents A Message from the CEO 1 Our Vision and Strategy 2 Core and Personal Values 2 Our Code of Conduct Guidelines for Ethical Behavior 4 Personal Values 4 Resolving Questions and Reporting Non-Compliance Situations 6 Ethics Hotline 6 Non Retaliation 6 Code of Conduct Application 7 Violations of the Code 7 Respect for All Diversity and Inclusion 9 Discrimination or Harassment 9 Workplace Relationships 9 Substance Abuse 10 Physical Security and Workplace Violence 10 Honesty at Work Accurate Information, Data and Records 12 Accounting Integrity 12 Company Communications 14 Safeguarding and Use of Assets 14 Proprietary and Confidential Information, Ideas and Intellectual Property 14 Privacy, Personal Information and Data Protection 15 Internet and E-mail Use 15 Social Media and Social Networking 15 Computer Security, Software Licensing and Copyrights 16 Insider Information and Trading 16 Political Contributions/Activities and Charitable Contributions 17 Government Investigations and Inquiries 17 Integrity in Our Business Fair Dealing 19 Bribery and Kickbacks 19 Agents and Consultants 20 Competition 20 Gifts and Hospitality 20 Conflicts of Interest 21 Self-Dealing 22 International Trade 22 Corporate Social Responsibility Sustainability 24 Safety, Health and Environment 24 Product and Service Safety 25 Respecting Human Rights 25 A Shared Commitment 25 Resources and Contact Information 26 1 HOME | TOC A Message from the CEO Dear Avient Associates, As part of a growing, global company, we are faced with challenging situations and complex decision making. We do not tolerate retaliation. 6 HOME | TOC Resolving Questions and Reporting Non-Compliance Situations Our Code of Conduct provides guidelines for you to use in handling issues that may come up in your work and to help you make the right decisions.

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 Spis treści Zaktualizowana Polityka antymonopolowa na rok 2021 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. • Przełożony albo dowolny kierownik w Avient • Specjalista ds. etyki, adres e-mail: ethics.officer@avient.com • Radca prawny Avient, adres e-mail: legal.officer@avient.com • Pracownik działu prawnego • Infolinia ds. etyki Avient Infolinia ds. etyki Avient Telefoniczna i internetowa infolinia ds. etyki jest dostępna globalnie, jest obsługiwana w ponad 20 językach i działa przez całą dobę siedem dni w tygodniu. Działaj zawsze w taki sposób, który dowiedzie wszystkim, że żwawo konkurujesz. 6.

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 Konten Kebijakan Antimonopoli yang Direvisi 2021 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. • Supervisor Anda atau manajer Avient • Pejabat Etika Perusahaan melalui email di ethics. officer@avient.com • Penasihat Umum Avient melalui email di legal. officer@avient.com • Setiap anggota departemen Hukum • Saluran Langsung Etika Avient Saluran Langsung Etika Avient Saluran Langsung Etika tersedia secara global dalam lebih dari 20 bahasa, 24 jam sehari, 7 hari seminggu, melalui telepon dan situs web. Senantiasa bertindak dengan cara yang akan membuktikan kepada semua orang bahwa Anda bersaing dengan kuat. 6.

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 İçindekiler 2021 Revize Antitröst Politikası 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. • Amiriniz veya herhangi bir Avient müdürü • Kurumsal Etik Yetkilisi e-posta: ethics.officer@avient.com • Avient Baş Hukuk Müşaviri e-posta: legal.officer@avient.com • Hukuk bölümünün herhangi bir üyesi • Avient Etik Yardım Hattı Avient Etik Yardım Hattı Etik Yardım Hattı dünya genelinde 20’den fazla dilde, haftanın 7 günü, günde 24 saat, telefonla ve web sitesi aracılığıyla hizmet verir. Her zaman için herkese etkin bir biçimde rekabet ettiğinizi kanıtlayacak şekilde davranın. 6.

Globale Kartellrichtlinie von Avient Aktualisiert: Februar 2021 Inhalt Überblick über die Richtlinie 1 Ein Überblick über die US-Kartellgesetze 2 Verstöße gegen das Kartellrecht 3 Potenzielle Problembereiche in Bezug auf das Kartellrecht 4 Fazit 6 Meldung möglicher Verstöße 7 Ethik-Hotline von Avient 7 Schutz vor Vergeltungsmaßnahmen 7 Checkliste Kartellrecht 8 Kurzübersicht: RICHTIG und FALSCH im Kartellrecht 10 Compliance-Leitfaden Avient verpflichtet sich zur Förderung eines fairen und freien Wettbewerbs. Bei Marktmacht handelt es sich allgemein um die Macht, Preise zu kontrollieren oder andere vom Markt auszuschließen. 6 Inhalt Überarbeitete Kartellrichtlinie 2021 Meldung möglicher Verstöße Mitarbeiter, die Grund zu der Annahme haben, dass ein Verstoß gegen diese Richtlinie erfolgt ist oder möglicherweise erfolgt, müssen ihre Bedenken unverzüglich einer oder allen der folgenden Ressourcen melden, damit eine gründliche Untersuchung durchgeführt werden kann. • Ihrem Vorgesetzten oder einem anderen Avient- Manager • dem Corporate Ethics Officer unter der E-Mail- Adresse ethics.officer@avient.com • dem General Counsel unter der E-Mail-Adresse legal.officer@avient.com • einem beliebigen Mitarbeiter der Rechtsabteilung • der Ethik-Hotline von Avient Ethik-Hotline von Avient Die Ethik-Hotline ist weltweit in über 20 Sprachen täglich rund um die Uhr telefonisch und über eine Website zu erreichen. Handeln Sie jederzeit in einer Weise, die jedem klar beweist, dass Sie in starkem Wettbewerb stehen. 6.

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 目录 反垄断政策 2021 修订版 mailto:ethics.officer%40avient.com%20%20%20? 6.

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.

2 Corruption de représentants du gouvernement 2 Corruption commerciale 3 Paiements de facilitation et dessous-de-table 3 Travailler avec des mandataires, des distributeurs et d’autres tiers 3 Diligence raisonnable et processus d’approbation 4 Signauz d’alerte 4 Exigences en matière de comptabilité et de tenue des comptes 4 Signalement d’infractions possibles 5 Service d’assistance en matière de déontologie d’Avient 5 Protection contre les représailles 5 Guide de référence rapide: LES CHOSES À FAIRE ET À NE PAS FAIRE EN MATIÈRE DE LC 6 1 Notre politique mondiale de lutte contre la corruption Avient interdit strictement la fraude, la corruption et les autres pratiques commerciales malhonnêtes dans toutes ses activités commerciales dans le monde entier. subject= http://avient.ethicspoint.com 6 Guide de référence rapide : LES CHOSES À FAIRE ET À NE PAS FAIRE EN MATIÈRE DE LC CHOSES À FAIRE… • Savoir qu’Avient interdit toute forme de corruption et ne permet pas de paiements de facilitation. • Se tenir au courant des aspects applicables de nos politiques de LC et les communiquer à vos subordonnés et aux tiers. • Poser des questions si les politiques ou les mesures à prendre ne sont pas claires. • Signaler rapidement les violations ou les violations présumées à votre superviseur, aux Services juridiques ou au service d’assistance en matière de déontologie. • Savoir qu’une « valeur » n’est pas nécessairement mesurée en termes pécuniaires. • Savoir que les pots-de-vin peuvent comprendre ce qui suit : • des espèces et des quasi-espèces (cartes-cadeaux ou chèques-cadeaux); • des cadeaux, des divertissements, des marques d’hospitalité lorsqu’il n’y a pas d’objectif commercial clair ou lorsqu’ils dépassent les besoins commerciaux de l’entreprise; • le paiement de frais de déplacement ou de vacances; • le fait de payer un représentant du gouvernement afin qu’il ignore une exigence douanière applicable ou qu’il accélère un remboursement d’impôt; • des services, des faveurs et des prêts personnels; • des offres d’emploi ou d’autres avantages à un membre de la famille ou à un ami de la personne qui a de l’influence; • des contributions à des partis politiques et des candidats; • des dons de bienfaisance et des commandites; • d’autres éléments moins évidents comprennent les contributions en nature, les occasions d’investissement et les contrats de sous-traitance ou attribués malhonnêtement. • Savoir que l’interdiction s’applique si un article profite directement à la personne concernée ou une autre personne, comme un membre de sa famille, un ami ou un partenaire commercial. • Tenir des livres, registres et des comptes suffisamment détaillés et refléter la transaction avec exactitude et justesse. • Faire preuve de diligence raisonnable à l’égard des mandataires, des distributeurs et d’autres tiers avant d’établir un dialogue et tout au long de la relation ainsi qu’obtenir l’approbation des Services juridiques. • Gérer et surveiller correctement les activités commerciales menées par des tiers.

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 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 22.1 $ 0.24 $ 62.8 $ 0.68 Special items, after tax (Attachment 3) 19.6 0.21 3.2 0.03 Amortization expense, after-tax 16.2 0.18 10.5 0.12 Adjusted net income / EPS $ 57.9 $ 0.63 $ 76.5 $ 0.83 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 42.9 $ 0.47 $ 127.2 $ 1.38 Special items, after tax (Attachment 3) 41.9 0.46 9.6 0.10 Amortization expense, after-tax 31.3 0.34 21.3 0.23 Adjusted net income / EPS $ 116.1 $ 1.27 $ 158.1 $ 1.71 8 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, 2023 2022 2023 2022 Sales $ 824.4 $ 891.0 $ 1,670.1 $ 1,783.2 Cost of sales 583.7 630.1 1,181.8 1,267.9 Gross margin 240.7 260.9 488.3 515.3 Selling and administrative expense 178.4 160.8 368.9 313.0 Operating income 62.3 100.1 119.4 202.3 Interest expense, net (29.4) (16.2) (58.2) (33.1) Other (expense) income, net (0.2) 1.6 0.5 1.0 Income from continuing operations before income taxes 32.7 85.5 61.7 170.2 Income tax expense (10.4) (22.7) (18.1) (42.7) Net income from continuing operations 22.3 62.8 43.6 127.5 Income (loss) from discontinued operations, net of income taxes — 21.9 (0.9) 41.7 Net income 22.3 84.7 42.7 169.2 Net income attributable to noncontrolling interests (0.2) — (0.7) (0.3) Net income attributable to Avient common shareholders $ 22.1 $ 84.7 $ 42.0 $ 168.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.24 $ 0.69 $ 0.47 $ 1.39 Discontinued operations — 0.24 (0.01) 0.46 Total $ 0.24 $ 0.93 $ 0.46 $ 1.85 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.24 $ 0.68 $ 0.47 $ 1.38 Discontinued operations — 0.24 (0.01) 0.45 Total $ 0.24 $ 0.92 $ 0.46 $ 1.83 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.4950 $ 0.4750 Weighted-average shares used to compute earnings per common share: Basic 91.1 91.4 91.1 91.4 Diluted 91.9 92.1 91.9 92.2 9 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, 2023 2022 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (1.2) $ (2.6) $ (7.8) $ (7.0) Environmental remediation costs (13.0) (3.0) (14.4) (5.0) Reimbursement of previously incurred environmental costs — 7.6 — 8.2 Impact on cost of sales (14.2) 2.0 (22.2) (3.8) Selling and administrative expense: Restructuring (0.5) (2.9) (11.9) (1.3) Legal and other (6.4) 1.2 (10.6) 1.5 Acquisition related costs (0.7) (2.1) (4.2) (5.0) Impact on selling and administrative expense (7.6) (3.8) (26.7) (4.8) Impact on operating income (21.8) (1.8) (48.9) (8.6) Other income (loss), net 0.1 0.9 (0.1) 1.0 Impact on income from continuing operations before income taxes (21.7) (0.9) (49.0) (7.6) Income tax expense (benefit) on above special items 5.5 0.2 12.4 2.0 Tax adjustments(2) (3.4) (2.5) (5.3) (4.0) Impact of special items on net income from continuing operations $ (19.6) $ (3.2) $ (41.9) $ (9.6) Diluted earnings per common share impact $ (0.21) $ (0.03) $ (0.46) $ (0.10) Weighted average shares used to compute adjusted earnings per share: Diluted 91.9 92.1 91.9 92.2 (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 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, 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 impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2023 December 31, 2022 ASSETS Current assets: Cash and cash equivalents $ 528.7 $ 641.1 Accounts receivable, net 506.4 440.6 Inventories, net 359.0 372.7 Other current assets 116.6 115.3 Total current assets 1,510.7 1,569.7 Property, net 1,007.4 1,049.2 Goodwill 1,705.7 1,671.9 Intangible assets, net 1,614.7 1,597.6 Other non-current assets 213.3 196.6 Total assets $ 6,051.8 $ 6,085.0 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term debt $ 2.2 $ 2.2 Accounts payable 428.7 454.4 Accrued expenses and other current liabilities 345.6 412.8 Total current liabilities 776.5 869.4 Non-current liabilities: Long-term debt 2,179.2 2,176.7 Pension and other post-retirement benefits 67.3 67.2 Deferred income taxes 304.8 342.5 Other non-current liabilities 370.3 276.4 Total non-current liabilities 2,921.6 2,862.8 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,334.7 2,334.5 Noncontrolling interest 19.0 18.3 Total equity 2,353.7 2,352.8 Total liabilities and equity $ 6,051.8 $ 6,085.0 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2023 2022 Operating Activities Net income $ 42.7 $ 169.2 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 96.2 71.1 Accelerated depreciation 1.9 3.2 Share-based compensation expense 6.5 6.3 Changes in assets and liabilities, net of the effect of acquisitions: Increase in accounts receivable (66.6) (133.2) Decrease (increase) in inventories 14.0 (45.9) (Decrease) increase in accounts payable (26.2) 98.5 Accrued expenses and other assets and liabilities, net (93.2) (62.5) Net cash (used) provided by operating activities (24.7) 106.7 Investing activities Capital expenditures (45.9) (34.0) Settlement of foreign exchange derivatives — 75.1 Net proceeds from divestiture 7.3 — Net cash used by investing activities (38.6) 41.1 Financing activities Purchase of common shares for treasury — (36.4) Cash dividends paid (45.0) (43.5) Repayment of long-term debt (1.0) (4.4) Other financing (2.3) (4.1) Net cash used by financing activities (48.3) (88.4) Effect of exchange rate changes on cash (0.8) (15.5) Decrease in cash and cash equivalents (112.4) 43.9 Cash and cash equivalents at beginning of year 641.1 601.2 Cash and cash equivalents at end of period $ 528.7 $ 645.1 12 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.