https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for Sweden.pdf
In the event of Buyer’s breach or failure to
perform, Seller shall be entitled to (but is not required to) re-
cover from Buyer, in addition to any other damages caused by
such action: (i) in the case of Products produced specifically for
Buyer or which reasonably cannot be resold by Seller to a third
party, the price of such Products as quoted in Seller’s order con-
firmation; or (ii) in the case of Products which can be resold by
Seller, damages equal to fifty percent (50%) of the price for the
Products as quoted in Seller’s order confirmation, as liquidated
damages.
9.
I händelse av Köparens avtalsbrott eller underlåten
fullgörelse ska Säljaren ha rätt (men inte vara skyldig) att
återkräva från Köparen, utöver eventuella andra skador som
orsakats av en sådan åtgärd: (i) när det gäller Produkter som
tillverkats specifikt för Köparen eller som rimligen inte kan
säljas vidare av Säljaren till en tredje part, priset för sådana
Produkter som anges i Säljarens orderbekräftelse; eller (ii) när
det gäller Produkter som kan säljas vidare av Säljaren,
ersättning motsvarande femtio procent (50%) av priset för
Produkterna som anges i Säljarens orderbekräftelse, såsom vite.
9.
https://www.avient.com/sites/default/files/2024-03/Terms and Conditions of Sale for the Kingdom of Saudi Arabia.pdf
وفي حالة إخلال المشتري
من المشتري، بالإضافة أن یستردلكنھ غیر ملزم) (و ، یحق للبائعالأداءأو عدم
) في حالة المنتجات التي 1: (التصرفأي أضرار أخرى وقعت نتیجة ذلك إلى
للمشتري أو التي لا یمكن بشكل معقول للبائع إعادة بیعھا إلى الغیر، خصیصًاتنُتج
) أو في حالة المنتجات 2سعر المنتجات الوارد في تأكید الطلب الخاص بالبائع، (
%) من 50التي تعادل خمسین بالمائة ( التعویضاتالتي یمكن للبائع إعادة بیعھا،
ر المنتجات الوارد في تأكید الطلب الخاص بالبائع، في صورة تعویضات سع
اتفاقیة.
9.
التعلیق والإنھاء. 9
) أو إذا 2تاریخ التسلیم محدد الموعد، (ولم یقدم التأكید الكافي لأداء المشتري قبل
كان لدى البائع شكوك معقولة حول أداء المشتري لالتزاماتھ ولم یقدم المشتري
إلى البائع تأكیداً كافیاً لأداء المشتري قبل تاریخ التسلیم محدد الموعد، وفي أي
ا أصبح) أو إذ3) یومًا من طلب البائع لذلك التأكید، (30حالة في غضون ثلاثین (
لتصفیة دخولھ دور االمشتري معسرًا أو عاجزًا عن سداد دیونھ حال استحقاقھا، أو
أو إقامة أي دعوى إفلاس من جانب المشتري أو ضده، أو في حالة تعیین أمین
إذا أجرى كافة أصول المشتري أو غالبیتھا، أو على م أو حارس قضائي أو قیّ
عدم التزام المشتري بأي قانون ) أو في حالة 4المشتري أي تنازل لصالح دائنیھ، (
تشریع أو أمر أو لائحة أو نظام أو معیار ("القوانین والمعاییر")، یجوز للبائع أو
إلى المشتري، دون الإخلال بأي من حقوقھ الأخرى: حینئذ بموجب إخطار خطي
جمیع تكون لمة لم تدُفع قیمتھا واسترداد حیازتھا، و(أ) طلب إعادة أي منتجات مس
التكالیف المتعلقة باسترداد المنتجات لحساب المشتري، و/أو (ب) تعلیق الأداء أو
ما لم یسدد المشتري دفعة ،إنھاء تأكید الطلب بشأن التسلیم المعلق للمنتجات
ابل المنتجات إلى البائع.
https://www.avient.com/sites/default/files/2021-03/avient-antitrust-2021-update-vi-a4.pdf
Hãy thông báo cho Phòng Pháp chế Avient ngay sau
khi bạn tham dự bất kỳ cuộc họp nào có thảo luận
về các chủ đề trên.
9.
Liên lạc với Phòng Pháp chế của Avient nếu bạn có
bất kỳ câu hỏi nào về sự đúng đắn của bất kỳ hành
động nào bạn đang dự tính thực hiện.
9
Tham khảo nhanh: NHỮNG ĐIỀU NÊN LÀM và KHÔNG NÊN LÀM về Chống
độc quyền
NHỮNG ĐIỀU NÊN LÀM
✓ Hãy báo cáo ngay bằng văn bản cho phòng Pháp chế của Avient về những người của các đối thủ cạnh tranh yêu
cầu hoặc tiết lộ giá cả hoặc thông tin cạnh tranh khác
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Brazil %28English and Spanish Translation%29.pdf
In the
event of Buyer’s breach or failure to perform, Seller
shall be entitled to (but is not required to) recover from
Buyer, in addition to any other damages caused by such
action: (i) in the case of Products produced specifically
for Buyer or which reasonably cannot be resold by
Seller to a third party, the price of such Products as
quoted in Seller’s order confirmation; or (ii) in the case
of Products which can be resold by Seller, damages
equal to fifty percent (50%) of the price for the
Products as quoted in Seller’s order confirmation, as
liquidated damages.
9.
Em qualquer caso, conforme
descrito acima, todas as reivindicações pendentes do
Vendedor serão devidas e pagáveis imediatamente com
relação aos Produtos entregues ao Comprador e não
retomados pelo Vendedor.
9.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Chile %28English and Spanish Translation%29.pdf
In the event of Buyer’s breach
or failure to perform, Seller shall be entitled to (but
is not required to) recover from Buyer, in addition to
any other damages caused by such action: (i) in the
case of Products produced specifically for Buyer or
which reasonably cannot be resold by Seller to a
third party, the price of such Products as quoted in
Seller’s order confirmation; or (ii) in the case of
Products which can be resold by Seller, damages
equal to fifty percent (50%) of the price for the
Products as quoted in Order Confirmation, as
liquidated damages.
9.
En caso de incumplimiento por parte del
Comprador, el Vendedor tendrá derecho (aunque no
estará obligado a ello) a recuperar del Comprador,
además de cualquier otro daño causado por dicha
acción: (i) en el caso de Productos producidos
específicamente para el Comprador o que
razonablemente no puedan ser revendidos por el
Vendedor a un tercero, el precio de dichos Productos
indicado en la confirmación de pedido del
Vendedor; o (ii) en el caso de Productos que puedan
ser revendidos por el Vendedor, daños y perjuicios
equivalentes al cincuenta por ciento (50%) del
precio de los Productos indicado en la Confirmación
de Pedido, en concepto de daños y perjuicios.
9.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Guatemala %28English and Spanish Translation%29.pdf
Si
el Vendedor otorga un descuento, dicho descuento
solo se refiere a la entrega y/o cantidad de los
Seller’s order confirmation; or (ii) in the case of
Products which can be resold by Seller, damages
equal to fifty percent (50%) of the price for the
Products as quoted in Seller’s order
confirmation, as liquidated damages.
9.
En caso de
incumplimiento o falta de cumplimiento del
Comprador, el Vendedor tendrá derecho a (pero no
estará obligado a) recuperar del Comprador, además
de cualquier otro daño causado por tal acción: (i) en
el caso de Productos producidos específicamente
para el Comprador o que razonablemente no pueden
ser revendidos por el Vendedor a un tercero, el precio
de dichos Productos según lo cotizado en la
confirmación del pedido del Vendedor; o (ii) en el
caso de Productos que puedan ser revendidos por el
Vendedor, daños equivalentes al cincuenta por ciento
(50%) del precio de los Productos según lo cotizado
en la confirmación del pedido del Vendedor, como
daños liquidados.
9.
https://www.avient.com/sites/default/files/2024-09/Terms and Conditions of Sale for Italy.pdf
In caso di
violazione o inadempimento da parte dell'Acquirente, il
Venditore avrà il diritto (ma non l'obbligo) di rivalersi
sull'Acquirente, oltre a qualsiasi altro danno causato da tale
azione: (i) nel caso di Prodotto realizzato specificamente per
l'Acquirente o che ragionevolmente non possa essere
rivenduto dal Venditore a terzi, il prezzo di tale Prodotto
come indicato nella conferma d'ordine del Venditore; o (ii)
nel caso di Prodotti che possono essere rivenduti dal
Venditore, un risarcimento pari al cinquanta per cento (50%)
del prezzo del Prodotto come indicato nella conferma
d'ordine del Venditore, a titolo di risarcimento danni.
9.
Suspension and Termination 9.
https://www.avient.com/sites/default/files/2024-10/Avient_CodeConduct_2024_PORT2.pdf
NOSSO CÓDIGO
DE CONDUTA
DATA DE EMISSÃO: OUTUBRO DE 2024
Introdução:
Mensagem do CEO 1
Nosso Código de
Conduta
Orientações para
comportamento ético 3
Valores pessoais 3
Suas responsabilidades 4
Responsabilidades adicionais de
supervisores e gerentes da Avient 4
Solução de dúvidas e
comunicação de situações
de não conformidade 5
Linha direta de ética 5
Nenhuma retaliação 6
Aplicação do Código de Conduta 6
Violações do Código 6
Diversidade e inclusão 8
Discriminação ou assédio 8
Relacionamentos no local
de trabalho 9
Abuso de substância 10
Segurança física e violência
no local de trabalho 10
Honestidade no
trabalho
Informações, dados e registros
precisos 12
Integridade da contabilidade 12
Comunicações da empresa 14
Proteção e uso de ativos 14
Informações exclusivas e
confidenciais, ideias e
propriedade intelectual 15
Privacidade, informações
pessoais e proteção de dados 16
Uso de internet e e-mail 16
Mídias sociais e redes sociais 17
Segurança do computador,
licenciamento de software
e direitos autorais 17
Informações privilegiadas e
transações com informações
privilegiadas 18
Contribuições/atividades
políticas e contribuições para
caridade 19
Investigações e consultas
do governo 19
Integridade em
nossos negócios
Negociação justa 21
Suborno e propinas 21
Agentes ou consultores 22
Concorrência 22
Presentes e hospitalidade 23
Conflitos de interesses 24
Autonegociação 25
Comércio internacional 25
Lavagem de dinheiro 25
Responsabilidade
social corporativa
Sustentabilidade 27
Segurança, saúde e
meio ambiente 28
Segurança de produtos
e serviços 29
Respeito pelos direitos humanos 29
Um compromisso compartilhado 29
Recursos e informações
de contato
Nossas políticas 30
Contatos internos 30
Linha direta de ética 30
Mensagem do CEO
Prezada equipe da Avient,
As decisões da nossa empresa têm implicações de longo alcance no mundo complexo e interconectado de hoje.
HOME
OUR CODE
RESPECT FOR ALL
HONESTY AT
WORK
INTEGRITY IN OUR
BUSINESS
CORPORATE
SOCIAL
RESPONSIBILITY
RESOURCES
CÓDIGO DE CONDUTA | 9
NOSSO CÓDIGO DE
HONESTIDADE NO
INTEGRIDADE EM
RESPONSABILIDADE
RECURSOS
Abuso de substância
Depende de todos nós tomar as medidas para assegurar que
trabalhemos num ambiente livre de todos os efeitos do álcool, bem
como de drogas ilegais e outras substâncias controladas.
Alguns exemplos são:
• Rendimentos ou estimativas ou outras informações
financeiras antes da liberação pública
• Mudanças significativas nos níveis de operações
• Discussões sobre transações importantes, incluindo
aquisições, empreendimentos conjuntos ou
desinvestimentos
• Informações sobre nossa condição financeira,
perspectivas ou planos, programas de marketing e
vendas e informações de P&D
• Mudanças na alta administração que ainda não foram
anunciadas publicamente
• Adjudicações ou cancelamentos de contratos
importantes com clientes e fornecedores
• Produtos, serviços ou processos pendentes ou novos
• A existência e os desenvolvimentos relacionados a
processos regulatórios significativos, investigações do
governo e litígios envolvendo a empresa
CÓDIGO DE CONDUTA | 18
NOSSO CÓDIGO DE
HONESTIDADE NO
INTEGRIDADE EM
RESPONSABILIDADE
RECURSOS
Contribuições/atividades políticas e
contribuições para caridade
A Avient incentiva você a permanecer informado sobre questões
importantes, a votar e envolver-se no processo político.
https://www.avient.com/sites/default/files/2024-10/Avient_CodeConduct_2024_FRA2.pdf
NOTRE CODE DE
ÉMISE LE : OCTOBRE 2024
TABLE DES
MATIÈRES
Introduction:
Un message du
président-directeur général 1
Notre Code
de conduite
Directives pour un comportement
éthique 3
Valeurs personnelles 3
Vos responsabilités 4
Responsabilités supplémentaires
des superviseurs et managers
d’Avient 4
Résoudre les questions et
signaler les situations de non-
conformité 5
Ligne d’assistance liée à l’éthique 5
Non-represailles 6
Application du code de conduite 6
Violations du code 6
Diversite et inclusion 8
Discrimination ou harcèlement 8
Relations sur le lieu de travail 9
La toxicomanie/l’alcoolisme 10
Sécurité physique et violence
sur le lieu de travail 10
Honnêteté au travail
Exactitude des informations,
données et archives 12
Intégrité comptable 12
Communications de la société 14
Protection et utilisation des actifs 14
Informations exclusives et
confidentielles ; idées et propriété
intellectuelle 15
Protection de la sphère privée,
des informations et données
personnelles 16
Utilisation d’internet et
des courriers électroniques 16
Médias sociaux et réseaux sociaux 17
Sécurité informatique, licences
logicielles et copyrights 17
Délit d’initié 18
Contributions/activités politiques
et contributions caritatives 19
Enquêtes et demandes de
renseignements du gouvernement 19
Intégrité dans
notre activité
Traitement equitable 21
Corruption et pots-de-vin 21
Agents et consultants 22
Concurrence 22
Cadeaux et marques d’hospitalite 23
Conflits d’intérêts 24
Transactions intéressées 25
Commerce international 25
Blanchiment d’argent 25
Responsabilité
sociale d’entreprise
Durabilite 27
Sécurité, sante et environnement 28
Sécurité des produits et
des services 29
Respect des droits de l’homme 29
Un engagement partage 29
Ressources et
coordonnées
Nos politiques 30
Contacts internes 30
Ligne d’assistance liée à l’éthique 30
Un message du président-directeur général
Chère équipe d’avient,
Les décisions de notre entreprise ont des implications considérables dans le monde complexe et interconnecté actuel.
HOME
OUR CODE
RESPECT FOR ALL
HONESTY AT
WORK
INTEGRITY IN OUR
BUSINESS
CORPORATE
SOCIAL
RESPONSIBILITY
RESOURCES
CODE DE CONDUITE | 9
NOTRE CODE DE
HONNÊTETÉ AU
INTÉGRITÉ DANS
RESPONSABILITÉ
La toxicomanie/l’alcoolisme
Il nous incombe à tous de prendre des mesures pour nous assurer que
nous travaillons dans un environnement exempt de tous les effets de
l’alcool et des drogues illégales et autres substances contrôlées.
Quelques exemples comprennent :
• Les bénéfices, estimations ou autres informations
financières avant leur diffusion publique ;
• Les changements significatifs dans les niveaux des
opérations ;
• Les discussions sur les transactions majeures, y compris
les acquisitions, co-entreprises ou cessions ;
• Les informations sur notre situation financière, les
perspectives ou les plans, les programmes marketing et
commerciaux, et les informations de R&D ;
• Les changements de dirigeants supérieurs, qui n’ont pas
encore été annoncés publiquement ;
• Les attributions ou annulations de contrats importants
avec des clients ou fournisseurs ;
• Les produits à venir, ou nouveaux produits, services ou
processus ;
• L’existence de et les développements concernant toute
procédure réglementaire, enquête du gouvernement et
litige important impliquant la société.
https://www.avient.com/sites/default/files/2023-11/AVNT Q3 2023 Earnings Press Release.pdf
Three Months Ended
September 30, 2023
Three Months Ended
September 30, 2022
Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS
Net income (loss) from continuing operations attributable to Avient
shareholders $ 5.1 $ 0.06 $ (27.4) $ (0.30)
Special items, after tax (Attachment 3) 32.0 0.35 68.3 0.75
Amortization expense, after-tax 15.2 0.16 13.4 0.14
Adjusted net income / EPS $ 52.3 $ 0.57 $ 54.3 $ 0.59
Nine Months Ended
September 30, 2023
Nine Months Ended
September 30, 2022
Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS
Net income from continuing operations attributable to Avient shareholders $ 48.0 $ 0.52 $ 99.8 $ 1.08
Special items, after tax (Attachment 3) 73.9 0.81 77.9 0.85
Amortization expense, after-tax 46.5 0.51 34.9 0.38
Adjusted net income / EPS $ 168.4 $ 1.84 $ 212.6 $ 2.31
8
Attachment 2
Avient Corporation
Condensed Consolidated Statements of Income (Unaudited)
(In millions, except per share data)
Three Months Ended
September 30,
Nine Months Ended
September 30,
2023 2022 2023 2022
Sales $ 753.7 $ 823.3 $ 2,423.8 $ 2,606.5
Cost of sales 558.4 627.9 1,740.2 1,895.8
Gross margin 195.3 195.4 683.6 710.7
Selling and administrative expense 161.0 154.8 529.9 467.8
Operating income 34.3 40.6 153.7 242.9
Interest expense, net (30.3) (37.3) (88.5) (70.4)
Other income (expense), net 1.0 (32.3) 1.5 (31.3)
Income (loss) from continuing operations before income taxes 5.0 (29.0) 66.7 141.2
Income tax benefit (expense) 0.1 1.2 (18.0) (41.5)
Net income (loss) from continuing operations 5.1 (27.8) 48.7 99.7
Income (loss) from discontinued operations, net of income taxes — 17.1 (0.9) 58.8
Net income (loss) 5.1 (10.7) 47.8 158.5
Net loss (income) attributable to noncontrolling interests — 0.4 (0.7) 0.1
Net income (loss) attributable to Avient common shareholders $ 5.1 $ (10.3) $ 47.1 $ 158.6
Earnings (loss) per share attributable to Avient common shareholders - Basic:
Continuing operations $ 0.06 $ (0.30) $ 0.53 $ 1.09
Discontinued operations — 0.19 (0.01) 0.65
Total $ 0.06 $ (0.11) $ 0.52 $ 1.74
Earnings (loss) per share attributable to Avient common shareholders - Diluted:
Continuing operations $ 0.06 $ (0.30) $ 0.52 $ 1.08
Discontinued operations — 0.19 (0.01) 0.64
Total $ 0.06 $ (0.11) $ 0.51 $ 1.72
Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 $ 0.7425 $ 0.7125
Weighted-average shares used to compute earnings per common share:
Basic 91.1 90.9 91.1 91.3
Diluted 91.9 90.9 91.8 92.0
9
Attachment 3
Avient Corporation
Summary of Special Items (Unaudited)
(In millions, except per share data)
Special items (1) Three Months Ended
September 30,
Nine Months Ended
September 30,
2023 2022 2023 2022
Cost of sales:
Restructuring costs, including accelerated depreciation $ (2.1) $ (2.8) $ (9.9) $ (9.8)
Environmental remediation costs (38.1) (18.8) (52.5) (23.8)
Reimbursement of previously incurred environmental costs — 0.1 — 8.3
Acquisition related costs — (10.3) — (10.3)
Impact on cost of sales (40.2) (31.8) (62.4) (35.6)
Selling and administrative expense:
Restructuring and employee separation costs (2.0) 0.3 (13.8) (1.0)
Legal and other 1.7 (0.5) (9.1) 1.0
Acquisition related costs (0.5) (8.2) (4.6) (13.2)
Impact on selling and administrative expense (0.8) (8.4) (27.5) (13.2)
Impact on operating income (41.0) (40.2) (89.9) (48.8)
Interest expense, net - financing costs (2.2) (10.0) (2.2) (10.0)
Mark-to-market on derivative instruments — (31.8) — (30.9)
Other — — (0.1) 0.1
Impact on other expense, net — (31.8) (0.1) (30.8)
Impact on income from continuing operations before income taxes (43.2) (82.0) (92.2) (89.6)
Income tax benefit on above special items 10.8 20.5 23.2 22.5
Tax adjustments(2) 0.4 (6.8) (4.9) (10.8)
Impact of special items on net income from continuing operations $ (32.0) $ (68.3) $ (73.9) $ (77.9)
Diluted earnings per common share impact $ (0.35) $ (0.75) $ (0.81) $ (0.85)
Weighted average shares used to compute adjusted earnings per share:
Diluted 91.9 91.6 91.8 92.0
(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