Nilai Avient membentuk cara kita berbisnis. Dalam Pedoman ini, “karyawan Avient” mencakup karyawan, direktur, agen, konsultan, dan kontraktor Avient di seluruh anak perusahaan Avient. Tanggung Jawab Tambahan Supervisor dan Manajer Avient • Menjadi teladan dan menetapkan gaya untuk perilaku yang tepat di Avient

Ценности компании Avient формируют наш метод ведения бизнеса. В настоящем Кодексе, термин «сотрудники компании Avient» включает сотрудников компании Avient, директоров, агентов, консультантов и подрядчиков во всех дочерних компаниях Avient. Кодекс разработан в рамках ценностей компании Avient.

Toho člověka jsem neznal a neměl visačku Avient. Účetní personál společnosti Avient odpovídá za vedení účetních výkazů společnosti Avient a přesnou a úplnou přípravu finančních výkazů. Francisco Nakasato, 1700 13295-000 Itrevea Sao Paulo, Brazílie Telefonní číslo: +55 11 4593 9200 Evropa Regionální centrála Pommer- loch, Lucembursko 19 Route de Bastogne Pommer- loch, Lucembursko, L-9638 Telefonní číslo: +352 269 050 35 Fax: +352 269 050 45 www.avient.com https://www.avient.com

Avient can help address these challenges with a customer-centric approach. Ultra-High Molecular Weight Polyethylene

Hiformer™ Liquid Masterbatches forneceram opções de matéria-prima alinhadas com os padrões brasileiros de embalagens farmacêuticas ColorMatrix™ Triple A™ Acetaldehyde Scavenger for PET reduziu o impacto da geração de acetaldeído (AA) devido ao aumento de calor no processamento de alto rendimento. Centros de design e tecnologia ColorWorks™ – São Paulo entregou mais de 20 cores personalizadas e aprovadas, utilizando o conhecimento do mercado e das tendências.

W Avient nie tolerujemy gróźb przemocy ani stosowania przemocy. Etyki albo Dział Prawny Avient. Francisco Nakasato, 1700 13295-000 Itupeva Sao Paulo, Brazylia Tel. +55 11 4593 9200 Europa Regional Headquarters Pom- merloch, Luksemburg 19 Route de Bastogne Pommer- loch, Luksemburg, L-9638 Tel. +352 269 050 35 Faks: +352 269 050 45 www.avient.com https://www.avient.com

In questo Codice, il termine “dipendenti di Avient” include dipendenti, direttori, agenti, consulenti e appaltatori di Avient di tutte le consociate di Avient. Rapporti di lavoro Avient consente ai membri della stessa famiglia di lavorare per Avient. Francisco Nakasato, 1700 13295-000 Itupeva San Paolo, Brasile Telefono: +55 11 4593 9200 Europa Sede regionale Pommerloch, Lussemburgo 19 Route de Bastogne Pommer- loch, Lussemburgo, L-9638 Telefono: +352 269 050 35 Fax: +352 269 050 45 www.avient.com https://www.avient.com

为 Avient 工作或代表 Avient 的所有个人都具有个 人责任和义务，以确保实施本反垄断政策，并以合 乎道德和遵从适用法律的方式开展 Avient 的商业活 动。 除非获得 Avient 法务部的相应事先批准，否则 不得不得试图与客户达成协议，来要求其仅向 Avient 采购特定产品的所有需求量、仅将与 Avient 进 行交易，或者不会采购或以其他方式处理竞争产 品。 Francisco Nakasato, 1700 13295-000 Itupeva Sao Paulo, Brazil 电话：+55 11 4593 9200 欧洲 地区总部，卢森堡 Pommerloch 19 Route de Bastogne Pommerloch, Luxembourg, L-9638 电话：+352 269 050 35 传真：+352 269 050 45 https://www.avient.com 合规指南 政策概览 美国反垄断法律概览 违反反垄断法律 需关注的潜在反垄断方面 总结 举报可能的违规行为 Avient 道德热线 防止打击报复 反垄断清单 快速参考：反垄断需做事项和禁止事项

S A F E T Y F I R S T PolyOne Corporation 7 Injuries per 100 Workers Spartech Acquisition 1.3 1.1 1.1 0.85 0.65 0.57 0.54 0.97 0.84 0.74 0.74 0.69 0.51 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 G R E A T P L A C E T O W O R K PolyOne Corporation 8 * Pro Forma for sale of DSS Operating Income % of Sales 2006 Q3 YTD 2019 Color, Additives & Inks 1.7% 15.5% Specialty Engineered Materials 1.1% 11.8% Distribution 2.6% 6.3% 2009 2010 2011 2012 2013 2014 2015 2016*2017* 2018 $2.43 P R O O F O F P E R F O R M A N C E C O N S E C U T I V E Y E A R S PolyOne Corporation 9 10 $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 $1.96 $2.06 $2.21 A D J U S T E D E P S E X P A N S I O N 2018 2019E $1.65 $1.51 Pro Forma for sale of PP&S T R A N S F O R M A T I O N H E A D L I N E S PolyOne Corporation 10 C O M M O D I T Y T O S P E C I A L T Y T R A N S F O R M A T I O N PolyOne Corporation 11 • Volume driven, commodity production • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures • Shift to value-based selling & an innovative culture • New leadership team appointed • Implementation of four pillar strategy • Investment in commercial training and innovation • Faster growing, high margin focus • Accelerated growth with world class vitality index • Significant commercial resource additions • Expanded margins with specialty focus • Acquired strategic, bolt-on companies to expand technology offerings and improve geographic breadth Volume Value Transformation The Future 2006 - 2013 2013 – 20192000-2005 2006 - 2013 • Landmark portfolio transformation creates specialty growth company • Sustainability / mega- trends drive above market growth 2020 and Beyond F I T W I T H F O U R P I L L A R S T R A T E G Y PolyOne Corporation 12 Specialization • Innovation-led organization with heavy emphasis on R&D • World-class expertise in color formulation • Strong presence in specialty end markets including Consumer, Packaging and Healthcare Globalization • Diverse geographic portfolio with an established presence in every major region • Expands PolyOne’s ability to serve customers in key growth areas including India, China and Southeast Asia Operational • Extensive manufacturing footprint with 46 facilities • Organizational focus on optimizing supply chain to better serve customers • Color design expertise Commercial • Value-focused salesforce with vast experience marketing and commercializing specialty technologies • Diverse customer portfolio with established OEM’s People Experienced and talented associates with a winning mentality L E V E R A G I N G G L O B A L M E G A T R E N D S 13 Facilitate alternative energy solutions Light- weighting Reduce packaging materials Improve recyclability Reduce spread of infection T R A N S P O R T A T I O N P A C K A G I N G H E A L T H C A R EC O N S U M E R PolyOne Corporation E N D M A R K E T T R A N S F O R M A T I O N PolyOne Corporation 14 Building & Construction 18% 8% 50% 22% High Growth End Markets Percentage of Total Revenue 38% E N D M A R K E T T R A N S F O R M A T I O N PolyOne Corporation 15 8% Building & Construction 38% Wire & Cable 11% Industrial Electrical & Electronic 7% Transportation 18% Building & Construction Wire & Cable Industrial Electrical & Electronic Appliance 3% Textiles Transportation 13% C O M P L E M E N T A R Y G E O G R A P H I C P R E S E N C E PolyOne Corporation 16 38% Europe 33% Asia 19% 22% Europe Asia & Middle East 31% 1% Color & Engineered Materials Clariant Color & Additive Masterbatch Business Net Sales by Geographic Region 31% Europe 36% Asia & Middle East 24% 3% Pro Forma Color & Engineered Materials 531 710 1,042 130 164 208 504 663 880 2014 2018 2019E PF* R&D / Technical Marketing Sales PolyOne Corporation 17 + 34% + 26% + 32% E X P A N S I O N O F COMMERCIAL RESOURCES D R I V I N G G R O W T H $2.9 $2.9 $3.5 2015 2016 2017 2018 2019E PF Total + 9% Organic + 5% Revenue in Billions Total + 10% Organic + 7%+ 47% + 27% + 33% $4.0 $3.2 2019E PF* P R I O R A C Q U I S I T I O N S : P R O O F O F P E R F O R M A N C E PolyOne Corporation 18 Commercial Resources Operating Income ($ in millions) Operating Margins 243 340 $36 $96 11% Established Acquisitions (> 7 years) + 40% + 165% + 900 bps U N I F I E D F O C U S O N S U S T A I N A B I L I T Y PolyOne Corporation 19 2006 - 2013 2013 – 2019 PEOPLE PRODUCTS PLANET PERFORMANCE Clariant Color & Additive Masterbatch Business • Building mini-recycling plants to facilitate customer projects on design for recycling - CycleWorks • Uses packaging additives & colorants to improve recyclability and enhance automated sorting • Manufactures oxygen scavengers to extend shelf-life of perishable items and reduce material requirements • Combines UV-blocking additive colorants & other barriers to prevent spoilage and waste • Offers spin-dyeing solutions that use significantly less water than traditional methods, allowing for sustainable coloration of textiles • Produces infrared absorbing additives that reduce energy requirements for bottle manufacturing ($ in millions) (Continuing Operations) Clariant Color & Additive Masterbatch Business Synergies New 2019E Total Sales $2,860 $1,150 $4,010 2019E Adjusted EBITDA $310 $130 $60 $500 % Margin 10.8% 11.3% 12.5% 2019E CapEx $60 $85 % Sales 2.1% 2.1% 2019E Free Cash Flow $170 $250 2019E Adjusted EPS $1.65 $2.22 2019E PF Adjusted EPS $1.65 $2.50 P O L Y O N E + C L A R I A N T C O L O R & A D D I T I V E M A S T E R B A T C H B U S I N E S S PolyOne Corporation 20 (1) Excludes step-up of depreciation & amortization related to purchase accounting of transaction (1) $0.85/share O V E R 8 5 % O F A D J U S T E D E B I T D A F R O M S P E C I A L T Y PolyOne Corporation 21 46% 66% 0% 60% 80% 100% 2005 2010 2015 2019E PF % o f A d ju s te d E B IT D A * JV's Performance Products & Solutions Distribution Specialty 7% 87% * Adjusted EBITDA is EBITDA excluding corporate costs and special items ** 2019E Pro Forma for PP&S Divestiture and Clariant Color & Additive Masterbatch business acquisition with synergies Specialty EBITDA $14M $117M $273M $500M ** PolyOne Corporation 22 T R A N S A C T I O N O V E R V I E W • Expected mid-2020, subject to regulatory approvals and customary closing conditions Closing Conditions / Timing • Committed financing in place • Permanent financing to be combination of available cash on-hand, new debt and equity component to limit leverage • Equity issuance of $400 to $500MM • Target net leverage below 3.5x, 3.1x synergized, with intention to de-lever below 3.0x within 2 years PolyOne Corporation 23 • $1.45 B net purchase price • Represents 11.1x adjusted EBITDA (excluding synergies), 7.6x adjusted EBITDA (including synergies) • Pre-tax synergies of $60MM expected to be fully realized by the end of 2023 • Synergies realized from sourcing, operational, technology / commercial, and general administrative Transaction Value Synergies Estimated Synergy Breakdown $60MM • Expect EBITDA synergies of $60MM – Proven integration expertise with a decade of acquisition experience – Administrative synergies reflect reduction of duplicative internal and third-party costs • Run rate synergies of $20MM by the end of Year 1 with $60MM achieved by the end of Year 3 • Significant additional opportunity for geographical expansion – Clariant Color & Additive Masterbatch business has complementary regional presence in key growth areas including India & Southeast Asia • Opportunity to accelerate growth with a combined portfolio of innovative solutions aligned with sustainability megatrends Sourcing Operational 30% Administrative 30% PolyOne Corporation 24 S I G N I F I C A N T S Y N E R G Y O P P O R T U N I T I E S C A P I T A L S T R U C T U R E / L E V E R A G E PolyOne Corporation 25 At Close Year 1 Year 2 3.2x 3.5x 3.1x 2.6x Pro Forma with Synergies 2019E PF Two year leverage goal (1) Pro Forma Capitalization is for illustrative purposes only; amounts may vary depending on various market and other factors.

In questo Codice, il termine “dipendenti di Avient” include dipendenti, direttori, agenti, consulenti e appaltatori di Avient di tutte le consociate di Avient. È in linea con i valori del Codice e di Avient? Francisco Nakasato, 1700 13295-000 Itupeva San Paolo, Brasile Telefono: +55 11 4593 9200 Europa Sede regionale Pommerloch, Lussemburgo 19 Route de Bastogne Pommerloch, Lussemburgo, L-9638 Telefono: +352 269 050 35 Fax: +352 269 050 45 www.avient.com https://www.avient.com Dichiarazione di conformità al codice di condotta di avient Istruzioni: Si prega di leggere, firmare e restituire questo documento alle Risorse Umane.