Accounting Integrity Avient’s shareholders and other stakeholders rely upon the integrity of the Company’s financial reports and other financial information. The Company’s financial reporting processes contain internal accounting controls that are designed to produce reliable financial reports and other financial information. To this end, Avient has authorized certain individuals to speak on the Company’s behalf to the media, financial analysts and investors.

We do this through our safety focus, benefits, and wellness programs that support financial, physical and mental wellness. Avient’s Chief Financial Officer presents Management’s ERM analysis to Avient’s Board of Directors on an annual basis. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions) Reconciliation of Non-GAAP Financial Measures HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Goals & Metrics | Indices Sustainability Report | 2019 109 This report contains forward-looking statements.

We do this through our safety focus, benefits, and wellness programs that support financial, physical and mental wellness. Avient’s Chief Financial Officer presents Management’s ERM analysis to Avient’s Board of Directors on an annual basis. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions) Reconciliation of Non-GAAP Financial Measures HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Goals & Metrics | Indices Sustainability Report | 2019 109 This report contains forward-looking statements.

LTD. (201916958N) (ACRA) Source of Address ID Officers/Authorised Representative(s) Position Held Nationality/CitizenshipName Address Date of Appointment Secretary46 EASTWOOD ROAD #04-06 LAGUNA 88 SINGAPORE (486356) Shareholder(s) Name Address ID Nationality/Citizenship Place of incorporation/ Origin/Registration Source of Address Address Changed AVIENT SWITZERLAND GMBH T16UF0762F SWITZERLAND ACRA1 ROTHAUSSTRASSE 61 4132 MUTTENZ, SWITZERLAND Ordinary(Number) Currency 3000000 SINGAPORE, DOLLARS Abbreviation UL - Local Entity not registered with ACRA UF - Foreign Entity not registered with ACRA AR - Annual Return AGM - Annual General Meeting FS - Financial Statements OSCARS - One Stop Change of Address Reporting Service by Immigration & Checkpoint Authority. FYE - Financial Year End Note : - The information contained in this product is collated from lodgements filed with ACRA, and/or information collected by other government sources

This process focuses on financial, operational, and reputational risks. 3.1.1.17) Are you able to quantify the financial effect of the risk? Select from: ☑ Yes (3.1.1.21) Anticipated financial effect figure in the medium-term – minimum (currency) 4620000 (3.1.1.22) Anticipated financial effect figure in the medium-term – maximum (currency) 10100000 (3.1.1.25) Explanation of financial effect figure The financial impact is a range of carbon pricing in two scenarios.

Beggs Senior Vice President, Chief Financial Officer Michael A. Management has the primary responsibility for the completeness and accuracy of the Company’s consolidated financial statements and disclosures, the financial reporting process and the effectiveness of the Company’s internal control over financial reporting. Beggs Senior Vice President, Chief Financial Officer Michael A.

LTD. (199006136Z) (ACRA) Abbreviation UL - Local Entity not registered with ACRA UF - Foreign Entity not registered with ACRA AR - Annual Return AGM - Annual General Meeting FS - Financial Statements OSCARS - One Stop Change of Address Reporting Service by Immigration & Checkpoint Authority. FYE - Financial Year End Note : - The information contained in this product is collated from lodgements filed with ACRA, and/or information collected by other government sources

RICHARDSON Executive Vice President, Chief Financial Off icer GIUSEPPE Di SALVO Vice President, Treasurer and Investor Relations CATHY K. FEARON Lead Director, PolyOne Corporation Vice Chairman and Chief Financial and Planning Off icer, Eaton Committees: 2, 4* ROBERT E. JELLISON Retired Vice President, Chief Financial Off icer, Stryker Corporation Committees: 1*, 3 SANDRA B.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.

The non-GAAP financial measures include: adjusted EPS, adjusted operating income, and return on invested capital PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources. A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.