Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Page 15 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. Platform operating income mix percentage 2005Y* 2008Y* 2010Y* 2012Y* 2012PF** H1 2013*** Global Specialty Engineered Materials $ 0.4 $ 17.6 $ 49.7 $ 47.0 $ 47.7 $ 32.5 Global Color, Additives and Inks 4.3 28.1 37.7 66.8 81.6 54.7 Designed Structures & Solutions - - - - 20.9 10.5 Specialty Platform $ 4.7 $ 45.7 $ 87.4 $ 113.8 $ 150.2 $ 97.7 Performance Products and Solutions 75.7 31.3 54.0 74.9 37.4 27.5 Distribution 19.5 28.1 42.0 66.0 66.0 33.1 SunBelt Joint Venture 91.9 28.6 18.9 - - - Corporate (51.5) (425.1) (27.7) (87.6) (87.9) (37.1) Operating income (loss) GAAP $ 140.3 $ (291.4) $ 174.6 $ 167.1 $ 165.7 $ 121.2 Less: Corporate operating expense (income) 51.5 425.1 27.7 87.6 87.9 37.1 Operating income excluding Corporate $ 191.8 $ 133.7 $ 202.3 $ 254.7 $ 253.6 $ 158.3 Specialty platform operating mix percentage 2% 34% 43% 45% 60% 62% * Historical results include the Resin and Specialty Coatings businesses within the Performance Products and Solutions segment. ** Pro Forma results include Spartech and Glasforms acquisitions, Specialty Coatings reclass and exclude the Resin business assets. *** Restated results to exclude the Resin business and to remove Specialty Coatings from the Performance Products and Solutions segment into Global Color, Additives and Inks segment. Credit Suisse September 2013 Investor Presentation non-GAAP v2.pdf Reconciliation to Condensed Consolidated Balance Sheets

Strong past performance demonstrates that our strategy and execution are working • Megatrends align with our strengths • Innovation and services provide differentiation and competitive advantage • Strong and proven management team driving growth and performance • Addressable market exceeds $40 billion The New PolyOne: A Specialty Growth Company 2015 Target: $2.50 Adjusted EPS Page 15 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. Platform operating income mix percentage 2005Y* 2008Y* 2010Y* 2012Y* 2012PF** H1 2013*** Global Specialty Engineered Materials $ 0.4 $ 17.6 $ 49.7 $ 47.0 $ 47.7 $ 32.5 Global Color, Additives and Inks 4.3 28.1 37.7 66.8 81.6 54.7 Designed Structures & Solutions - - - - 20.9 10.5 Specialty Platform $ 4.7 $ 45.7 $ 87.4 $ 113.8 $ 150.2 $ 97.7 Performance Products and Solutions 75.7 31.3 54.0 74.9 37.4 27.5 Distribution 19.5 28.1 42.0 66.0 66.0 33.1 SunBelt Joint Venture 91.9 28.6 18.9 - - - Corporate (51.5) (425.1) (27.7) (87.6) (87.9) (37.1) Operating income (loss) GAAP $ 140.3 $ (291.4) $ 174.6 $ 167.1 $ 165.7 $ 121.2 Less: Corporate operating expense (income) 51.5 425.1 27.7 87.6 87.9 37.1 Operating income excluding Corporate $ 191.8 $ 133.7 $ 202.3 $ 254.7 $ 253.6 $ 158.3 Specialty platform operating mix percentage 2% 34% 43% 45% 60% 62% * Historical results include the Resin and Specialty Coatings businesses within the Performance Products and Solutions segment. ** Pro Forma results include Spartech and Glasforms acquisitions, Specialty Coatings reclass and exclude the Resin business assets. *** Restated results to exclude the Resin business and to remove Specialty Coatings from the Performance Products and Solutions segment into Global Color, Additives and Inks segment. August 13 - Jefferies 2013 Investor Presentation non-GAAP v2 (2).pdf Reconciliation to Condensed Consolidated Balance Sheets

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Compare fiber properties and technical data Fiber-Line™ Coatings Selection Guide Explore our variety of coatings that improve the performance of synthetic fibers

Versaflex™ TPE PORTABLE SPEAKER SOLUTIONS WATER AND DUST PROTECTION, DURABLE LOOK AND FEEL CE 3120-40 CE 3620 CE 3115 CE 3120-80 Application Gaskets Skins Skins Skins Product Aesthetics Tacky Translucent 42A 65A 65A 80A Special Characteristics Low compression set Low compression set High flow Abrasion resistance High strength Improved scratch/ mar, UV and abrasion Overmolding HOW VERSAFLEX TPEs MAKE THE DIFFERENCE IN PORTABLE SPEAKERS APPLICATIONS GASKETS Water and Dust Protection - Tight housing seals with no leakage over time Reduced Manufacturing Costs - Eliminates sourcing and assembly steps required of O-rings by overmolding directly onto the substrate; strong adhesion to PC & ABS - Faster cycle times than silicone or TPU Design Freedom - Injection molding TPEs in gaskets enables complex designs in which simple O-rings would be challenging to assemble SPEAKER SKINS Durable Look and Feel - Silky feel soft touch - Long lasting aesthetics with abrasion and UV resistance Reduced Manufacturing Costs - Eliminates sourcing and assembly steps required of silicone skins by overmolding directly onto the substrate; strong adhesion to PC & ABS - Faster cycle times than silicone or TPU Design Freedom - Overmolding TPE removes the need for mechanical interlocks and primers to get silicone materials to adhere to substrates To learn more about Versaflex TPEs for portable speakers, contact Avient at +1.844.4AVIENT.

Buyer will examine the Product promptly after receipt for damage, defects, short-weight and non-conformance. Safety & Health Indemnity. Buyer acknowledges that Seller has furnished to Buyer Material Safety Data sheets, which include warnings together with safety and health information concerning the Product and/or the containers for such Product.

Avient has transitioned our Material Safety Data Sheets (MSDSs) to Safety Data Sheets (SDSs) for our manufactured products to meet the requirements of the Globally Harmonized System of Classification and Labeling of Chemicals (GHS), and CLP classification in Europe. Technical Data Sheets Safety Data Sheets

Fiber-Line™ Coatings Selection Guide Explore our variety of coatings that improve the performance of synthetic fibers Performance Enhancing Coating

Ease of use and economy in coating and molding applications Dip coating for tool handles, grips, wire grates, racks and more Vinyl Powder Coatings: CORE™

Versaflex PF reduces volatile organic compound emissions (VOCs), eliminates expensive and time-consuming coating, and reduces overall energy consumption for an easier, more cost-effective and sustainable process with reduced converting costs versus coating. Eliminates secondary coating and drying operations