AVIENT CORPORATION GROUP’S PUBLICATION OF UK TAX STRATEGY Introduction This document summarizes Avient Corporation and its worldwide affiliates’ (together “The Avient Group”) policy and approach to conducting United Kingdom (“UK”) tax affairs and managing tax risk. Approach of the Avient Group to governance and risk management of UK tax matters The Avient Group establishes internal financial policies requiring UK businesses to comply with all applicable UK tax laws and deploys an internal review process to ensure this policy is followed timely and accurately.

TEL:+31102922689. assurance. dnvgl.com C ertificate N o: 7 0 7 1-1998-AQ -RGC-RvA I nitial c ertification date: 2 8 A pril, 1 9 98 V alid: 2 9 M arch, 2 0 18 - 2 9 M arch, 2 0 21 This is to certify that the management system of PolyOne-Shanghai, China No. 88, Guo Shou Jing Road, Z. Park, Pudong, Shanghai, China, 201203 and the sites as mentioned in the appendix accompanying this certificate has been found to conform to the Quality Management System standard: ISO 9001:2015/GB/T 19001-2016 This certificate is valid for the following scope: Design and Manufacture of Masterbatch C ertificate N o: 7 071-1998-AQ-RGC-RvA P lac e and date: Shanghai, 3 0 M arch, 2 0 18 Lack of fulfilment of conditions as set out in the Certification Agreement may render this Certificate invalid.

120,000 BOARD MEMBER, MANAGING DIRECTOR 660613-3954 Nilsson, Bo Patrik Joakim, Hovslagaregatan 13, 271 57 YSTAD BOARD MEMBER, CHAIR OF THE BOARD 640503 Merklein, Norbert, Fichtenstrasse 20, 61476 KRONBERG IM TAUNUS, TYSKLAND BOARD MEMBERS 750618-4089 Norén, Jenny Eva Kristina, Fårabäcksvägen 68, 212 91 MALMÖ 610322 Smeds, Jan-Håkan, Chämiweg 23, NEFTENBACH, TYSKLAND AUDITORS 556029-6740 Öhrlings PricewaterhouseCoopers AB, Box 4009, 203 11 MALMÖ Represented by: 710921-4689 PRINCIPALLY RESPONSIBLE AUDITOR 710921-4689 Olsson, Karin Maria, c/o PwC, 405 32 GÖTEBORG SIGNATORY POWER e-Certificate of registration Swedish Companies Registration Office LIMITED COMPANY D1a- 6064988 Registration number Date of registration of the company Document created on Date of registration of current name Page 556393-1020 1990-04-10 2020-11-30 14:53 2020-11-30 2 (2) The board of directors is entitled to sign. Signatory power by any two jointly of the board members Furthermore, the Managing Director, in the course of normal business activities, is also entitled to sign.

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. Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Management believes this provides comparability of the performance of the combined businesses.

Microsoft Word - 55324 Letter of Conformity RCMS Option 2 .docx ABS Quality Evaluations Letter Of Conformity This is to confirm that the Environment, Health, Safety and Security Management System of: PolyOne Corporation 2400 East Devon Elk Grove, IL 60007 U.S.A. WITH ADDITIONAL FACILITIES LISTED ON THE ATTACHED ANNEX) has been assessed by ABS Quality Evaluations, Inc. and found to be in conformance with the requirements set forth by: RCMS®:2013 (Option 2) The Environment, Health, Safety and Security Management System is applicable to: Design and Manufacture of Colorants for Plastics Certificate No: 55324 Effective Date 21 December 2017 ABS Quality Evaluations, Inc. 16855 Northchase Drive, Houston, TX 77060, U.S.A.

As a member of the American Chemistry Council, we have adopted Responsible Care® Guiding Principles and Security Code of Management Practices to guide our efforts in continual security improvement. We are committed to implementing appropriate security management programs, processes and procedures to protect all of our assets and to reduce the risk of harm and business interruption.

As a member of the American Chemistry Council, we have adopted Responsible Care® Guiding Principles and Security Code of Management Practices to guide our efforts in continual security improvement. We are committed to implementing appropriate security management programs, processes and procedures to protect all of our assets and to reduce the risk of harm and business interruption.

has been assessed by ABS Quality Evaluations,Inc. and found to be in conformance with the requirements set forth by: RC14001®:2015 COMPOUNDING OF THERMOPLASTIC PRODUCTS Certificate No: 55287 Effective Date: 07 December 2017 Expiration Date: 06 December 2020 Issue Date: 07 December 2017 Alex Weisselberg, President Validity of this certificate is based on the successful completion of the periodic surveillance audits of the management syst em defined by the above scope and is contingent upon prompt,written notification to ABS Quality Evaluations, Inc. of significant changes to the management system or components thereof.

has been assessed by ABSQuality Evaluations,Inc. and found to be in conformance with the requirements set forth by: RC14001®:2015 DESIGN AND MANUFACTURE OF CUSTOM PVC COMPOUNDS Certificate No: 55421 Effective Date: 20 November 2017 Expiration Date: 19 November 2020 Issue Date: 20 November 2017 Alex Weisselberg, President Validity of this certificate is based on the successful completion of the periodic surveillance audits of the management syst em defined by the above scope and is contingent upon prompt,written notification to ABS Quality Evaluations, Inc. of significant changes to the management system or components thereof.

Avient is committed to use the Quality Management System (QMS) to satisfy all applicable customer and regulatory requirements. Top management promotes the use of a process- based approach and risk-based thinking.