Amounts invested in our foreign operations are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. The resulting translation adjustments are recorded as a component of Accumulated other comprehensive (loss) income in the Shareholders’ equity section of the accompanying Consolidated Balance Sheets. These undiscounted amounts are included in Accrued expenses and other current liabilities and Other non-current liabilities on the accompanying Consolidated Balance Sheets.

Multi-cavity tool layouts should be balanced. Examples of balanced spider and cross-runner systems are shown in the figures below: Hot runner tool layout should be naturally or geometrically balanced.

The balanced colorant system offers the freedom of using a variety of bases (like the PC system) with the safety of balanced fusible colors (like the finished ink system).

This innovation utilizes the mass balance approach and further reduces our reliance on fossil fuel based resources.

This new technology balances all three performance requirements and boosts productivity without the need for additional equipment investment.”

In addition to color uniformity, engineers also wanted a balance of stiffness, impact resistance and heat resistance.

Material selection can be a balancing act between over-engineering or underperformance.

We’ve worked with numerous customers who have grappled with these same questions, applying our dedicated design and color resources together with our materials and formulation expertise, to balance user experience with competitive differentiation and the practical concerns of manufacturing.

Sources Cash from Balance Sheet $465 New Senior Unsecured Notes 650 New Equity 450 Total Sources $1,565 Uses Clariant Masterbatch $1,500 Clariant India Masterbatch 60 Less: Lease Adjustment (113) Net Purchase Price $1,447 Net Cash Acquired 57 Fees, Expenses & OID 61 Total Uses $1,565 ($ Millions) Cash and Cash Equivalents $370 $450M Senior Secured ABL Revolver - Senior Secured Term Loan B due 2026 624 Other Debt 25 Total Senior Secured Debt $649 5.25% Senior Unsecured Notes due 2023 $600 New Senior Unsecured Notes 650 Total Senior Debt $1,899 Net Debt $1,529 New Equity $450 Pro Forma Capitalization (1) PF 12/31/2019 $450 $600 $624 $743 2019 2020 2021 2022 2023 2024 2025 2026 A T T R A C T I V E F I N A N C I N G S T R U C T U R E Attractive Debt Maturity Profile Existing Revolver Existing Senior Notes Existing Term Loan B New Debt Financing Financing Summary Terms on New Debt  $465 million of cash from the balance sheet expected to fund a portion of the purchase price  Bridge financing for remainder fully committed from Citi, Morgan Stanley and Wells Fargo  Permanent financing expected to include a combination of long-term debt and new equity  The timing of the permanent financing is subject to a number of factors, including, but not limited to, market conditions  PolyOne is committed to preserving a strong balance sheet – Target net leverage at close below 3.5x, excluding synergies  Pro forma capital structure positions PolyOne with flexibility to pursue continued growth strategy  New financing expected to have same or better covenant package than existing capital structure  Capital structure would be “covenant lite” Capital Policy  Transaction in line with PolyOne’s disciplined capital allocation policy  Existing PolyOne dividend policy to be maintained  Focus on deleveraging in the near term 2028+ PolyOne Corporation 26 PolyOne Corporation 27 T H E N E W P O L Y O N E : A S P E C I A L T Y G R O W T H C O M P A N Y  Landmark portfolio transformation: > 85% of Adjusted EBITDA from specialty solutions  World-class innovation, technology and service are differentiators  Sustainability initiatives and alignment with megatrends drive above market growth in key end markets and applications:  Capital management is a strength - proven track record of expanding ROIC while increasing invested capital Transaction expected to add $0.85 to pro forma adjusted EPS PolyOne Corporation 28 PolyOne Corporation 29

Off-Balance Sheet Arrangements We have no material off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K. Amounts invested in our foreign operations are translated into U.S. dollars at the exchange rates in effect at the balance sheet date. These undiscounted amounts are included in Accrued expenses and other current liabilities and Other non-current liabilities on the accompanying Consolidated Balance Sheets.