https://www.avient.com/sites/default/files/2023-03/2023 Avient Bookmarked Proxy Statement - FINAL.pdf
All Other Fees.
Other Benefits.
Other Awards.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520Recast%2520Financial%2520Information%2520-%2520ASU%25202017-07%2520-%2520Pension%2520and%2520Postretirement%2520Costs.pdf
The new accounting standard is effective January 1, 2018 and
requires all components of annual periodic pension and postretirement
costs, other than service costs, to be presented below Operating Income.
Accordingly, mark to market adjustments, interest cost and expected return
on plan asset components are now included in Other Income (Expense).
Description
POLYONE CORPORATION 3
2013 to 2017 Recast GAAP Financial Information for the
Adoption of ASU 2017-07
Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD
Operating Income - As Previously Reported 56.3$ 73.1$ 55.5$ 58.1$ 243.0$ 56.0$ 49.3$ 57.9$ (12.6)$ 150.6$ 70.3$ 78.7$ 74.3$ 34.3$ 257.6$
Interest Cost 6.1 6.1 6.1 6.2 24.5 6.4 6.4 6.4 6.4 25.6 5.5 5.5 5.5 5.4 21.9
Expected Return on Plan Assets (9.3) (9.3) (9.3) (9.5) (37.4) (8.1) (8.1) (8.0) (8.0) (32.2) (8.2) (8.2) (8.2) (8.1) (32.7)
Mark to Market Adjustment - - - (44.0) (44.0) - - - 56.5 56.5 - - - 11.6 11.6
Operating Income - Recasted for ASU 2017-07 53.1$ 69.9$ 52.3$ 10.8$ 186.1$ 54.3$ 47.6$ 56.3$ 42.3$ 200.5$ 67.6$ 76.0$ 71.6$ 43.2$ 258.4$
Other Income (Expense), net - As Previously Reported 1.5$ (1.3)$ (1.5)$ -$ (1.3)$ (0.7)$ (0.4)$ (1.6)$ (1.4)$ (4.1)$ (0.6)$ (1.2)$ (1.7)$ 0.3$ (3.2)$
Interest Cost (6.1) (6.1) (6.1) (6.2) (24.5) (6.4) (6.4) (6.4) (6.4) (25.6) (5.5) (5.5) (5.5) (5.4) (21.9)
Expected Return on Plan Assets 9.3 9.3 9.3 9.5 37.4 8.1 8.1 8.0 8.0 32.2 8.2 8.2 8.2 8.1 32.7
Mark to Market Adjustment - - - 44.0 44.0 - - - (56.5) (56.5) - - - (11.6) (11.6)
Other Income (Expense), net - Recasted for ASU 2017-07 4.7$ 1.9$ 1.7$ 47.3$ 55.6$ 1.0$ 1.3$ -$ (56.3)$ (54.0)$ 2.1$ 1.5$ 1.0$ (8.6)$ (4.0)$
Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD
Operating Income - As Previously Reported 70.4$ 81.8$ 72.0$ 62.1$ 286.3$ 84.0$ 80.0$ 67.7$ 45.8$ 277.5$
Interest Cost 5.3 5.3 5.3 5.3 21.2 4.9 4.9 4.9 5.0 19.7
Expected Return on Plan Assets (7.9) (7.9) (7.8) (7.8) (31.4) (6.9) (6.9) (6.9) (7.0) (27.7)
Mark to Market Adjustment - - - (8.4) (8.4) - - - 3.3 3.3
Operating Income - Recasted for ASU 2017-07 67.8$ 79.2$ 69.5$ 51.2$ 267.7$ 82.0$ 78.0$ 65.7$ 47.1$ 272.8$
Other Income (Expense), net - As Previously Reported -$ 0.1$ (0.1)$ 0.4$ 0.4$ (1.1)$ (1.4)$ (0.7)$ (0.9)$ (4.1)$
Interest Cost (5.3) (5.3) (5.3) (5.3) (21.2) (4.9) (4.9) (4.9) (5.0) (19.7)
Expected Return on Plan Assets 7.9 7.9 7.8 7.8 31.4 6.9 6.9 6.9 7.0 27.7
Mark to Market Adjustment - - - 8.4 8.4 - - - (3.3) (3.3)
Other Income (Expense), net - Recasted for ASU 2017-07 2.6$ 2.7$ 2.4$ 11.3$ 19.0$ 0.9$ 0.6$ 1.3$ (2.2)$ 0.6$
2013 2014 2015
2016 2017
https://www.avient.com/sites/default/files/2024-03/AS-FILED EF20024640 Avient Corp ARS.pdf
Risk Factors" for discussion of
matters pertaining to other regulation.
We face competition from other companies.
OTHER INFORMATION
ITEM 9C.
https://www.avient.com/news/advanced-technologies-and-sustainable-material-innovations-avient-debut-chinaplas-2024
Cesa™ Nox A4R Additive for Enhanced Recycling: a range of specialized antioxidants to protect post-consumer polyolefins against oxidation, which can lead to defects like black spots, gels, and discoloration during processing and recycling
https://www.avient.com/news/where-sustainability-matters-avient-highlight-its-latest-solutions-support-circular-economy-chinaplas-2023
Cesa™ Nox A4R Additives: a range of specialized antioxidants to protect post-consumer polyolefins against oxidation, which can lead to defects like black spots, gels, and discoloration during processing and recycling.
https://www.avient.com/sites/default/files/2024-10/Avient_CodeConduct_2024_final2.pdf
Other Avient policies and
procedures may provide the more specific information you need.
We must also accept
feedback from others in the same manner.
Accounting Integrity
Avient’s shareholders and other stakeholders rely upon the
integrity of the Company’s financial reports and other financial
information.
https://www.avient.com/sites/default/files/2022-02/Sustainability ESG Disclosures_Antimony Trioxide.pdf
However, it can react with other materials in the soil and water to form other
compounds.
Antimony trioxide that enters the soil will likely react with any iron, aluminum and manganese compounds
that might be present in the soil to form other antimony compounds.
ATO that is released will collect on
hard surfaces and could potentially mix with soil or other porous surfaces.
https://www.avient.com/sites/default/files/resources/Proxy%2520Statement%2520for%2520Web%2520Hosting.pd_.pdf
Actions Taken on Awards Granted in Prior Years.
2016 – 2018 Cash-Settled Performance Units
Performance Measure: Adjusted EPS*
Performance Periods Weighting Threshold Target Maximum Result
Payout
%
Other Aspects of Our Compensation Programs
Retirement Benefits
Other Benefits.
Company
Contributions to
Qualified Savings
Plan
Company Contributions
to PolyOne Supplemental
Retirement Benefit Plan
Tax
Gross-Ups
Standard
Expatriate
Benefits
Other
Benefits
Tax Gross-ups.
All Other Stock Awards: Number of Shares of Stock or Units (RSUs) (column (h))
(4) Annual Grant of RSUs.
https://www.avient.com/sites/default/files/resources/PolyOne_English-Thai_Terms_and_Conditions.pdf
Seller makes no other warranties
extending beyond the description of the
Product, whether used alone or in
combination with any other substance or in
any process.
1.
In no event will either party have
liability to the other for any incidental,
consequential, exemplary or special
damages.
2.
Buyer will reimburse Seller for all
governmental, provincial, municipal, local or
other taxes (other than income taxes), excises
or charges, including superfund taxes and fees,
which Seller must pay in connection with the
manufacture and supply of the Product, but
only those amounts not already included in the
price at the commencement of this contract.
7.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for Indonesia %28English translation%29.pdf
Any additional, different or other terms and/or
conditions contained in any purchase order, document, website or
other communication by or from Buyer are hereby objected to and
rejected by Seller.
In the event of any claimed conflict between these
Terms and any other document not signed by Seller, these Terms
shall control.
Title and Risk of Loss; Other Risks.