The accounting value of each award is determined using the grant date of the award. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affeff ct our finff ancial performance.

Suppliers must keep a written accounting of all payments, including any gifts, meals, entertainment, or anything else of value, made on behalf of Avient. Accounting records should be available to Avient upon request Management Systems • Comply with all applicable legal and other requirements by implementing, when feasible, internationally recognized management systems

Monitoring EH&S metrics related to sustainability topics, including: greenhouse gas emissions, air quality, energy management, water management, hazardous waste management We believe that our CEO, who has direct responsibility and oversight across all functional areas at Avient, is the most appropriate individual to manage and hold people accountable for climate-related issues. Our CEO is ultimately accountable to our Board, and our Board also has determined that it has responsibility for overseeing the actions of the CEO (and management) in these areas.

Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board

in 2008 as senior vice president and chief financial officer, where he was responsible for global treasury, planning, M&A, accounting, internal audit functions, and investor relations.

Paddlers appreciate products that reduce fatigue, minimize inefficient exertion and account for comfort.

Schuering Page 77 Appliance 5% Building & Construction 3% Wire & Cable Electrical & Electronics Consumer 21% Industrial 24% HealthCare 21% Transportation 17% 2011 Revenue: $1.0 Billion2011 Revenue: $1.0 Billion Key SuppliersKey Suppliers At a Glance Packaging 2.6% 3.0% 3.5% 4.0% 4.6% 5.6% 2006 2007 2008 2009 2010 2011 2015 Operating Income % of Sales ROICROIC Expanding ProfitsExpanding Profits 15.3% 18.4% 22.4% 30.0% 39.2% 48.6% 2006 2007 2008 2009 2010 2011 Target 6 – 7.5% Page 78 Value Proposition and Transformation Highlights Value Proposition • North America-based distributor with expanding global reach providing key plastic processors and market segments with best-in-class suppliers products, service and delivery with a commitment to develop value-added solutions to enhance customer profitability Transformation Highlights • Significant market share gains with key suppliers , > $5B Addressable Market • Significant market share gains with key suppliers � Proprietary PolyOne technology � Dow Corning • Improved sales mix and profitability by shifting to non-cyclical businesses like healthcare • Established presence in Brazil and Asia in 2011 Page 79 Key Differentiators • Product offering � Breadth and depth; industry leading suppliers • Sales and marketing capability • Customer service / logistics operations � Customer survey results – consistent best-in-class performance � Leading on-time delivery • Management team experience and stability • Lean Six Sigma � Solving our customers’ unmet needs Page 80 $102.8 $207.2 Healthcare Revenue • Strong market segmentation provides focused resourcing to accelerate growth • Expanding global reach meets Areas of Focus $66.0 $182.4 National Accounts Revenue • Expanding global reach meets customers’ needs and creates competitive differentiation • Selling skills & product application knowledge to target executives & engineers ($ millions) Page 81 Critical Imperatives • Invest in commercial resources to accelerate growth • Expand healthcare and key account revenues • Broaden geographic reach and develop new markets and channel partnerships Critical Imperatives and 2015 Goal channel partnerships • Continue to improve working capital efficiency and superior cash flow generation 2015 Goal • 6 - 7.5% return on sales Page 82 Page 83

While we anticipate raw material and labor shortages to continue and inflation to be persistent, we have proven that we can manage these challenges and expect to deliver another record year of growth.” Management believes this provides better comparability of the performance of the combined businesses. 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.

Management believes this provides better comparability of the performance of the combined businesses. 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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 5 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures.

Management excludes intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful measure of current period earnings per share. Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Johnson Vice President, Tax Holger Kronimus Vice President, Europe, General Manager, Engineered Materials, Europe M.