Forward – Looking Statements Page 2 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full- year 2012 Pro forma results, including Spartech and Glasforms and excluding discontinued operations 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.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  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. Non GAAP Rec - 11 5 14.pdf Sidoti & Company non-GAAP Rec

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted gross margin, adjusted EBITDA, and free cash flow. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted gross margin and adjusted EBITDA. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted EBITDA and adjusted EBITDA margins. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted EBITDA and adjusted EBITDA margins. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Non-employee Director Compensation Perform administrative functions with respect to the compensation of non-employee directors, including interpreting existing policy Non-employee Director Compensation.

In wire and cable, thermoplastics and composites serve to protect by providing electrical insulation, flame 2 AVIENT CORPORATION resistance, durability, water resistance, water swelling and color coding to engineered fibers, yarn products, wire coatings and connectors. These specialized polymers offer sustainability and performance advantages compared to traditional materials, including design freedom, processability, weight reduction, chemical resistance, flame retardance and lower cost. The presentation of these measures may be different from non-GAAP financial measures used by other companies.

Refer to Attachment 7 Reconciliation of Non-GAAP Financial Measures for details regarding adjustments to previously reported results to arrive to the pro forma financial metrics Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

PolyOne Corporation Page 2 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  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.  Strong past performance demonstrates that our strategy and execution are working  Megatrends and emerging opportunities align with our strengths  Innovation and services provide differentiation, incremental pricing power, and competitive advantage  Strong and proven management team driving growth and performance  Addressable market exceeds $40 billion Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S.