 Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to:  Our ability to realize anticipated savings and operational benefits from the realignment of assets, including the closure of manufacturing facilities;  The timing of closings and shifts of production to new facilities related to asset realignments and any unforeseen loss of customers and/or disruptions of service or quality caused by such closings and/or production shifts;  Separation and severance amounts that differ from original estimates;  Amounts for non-cash charges related to asset write-offs and accelerated depreciation realignments of property, plant and equipment, that differ from original estimates;  Our ability to identify and evaluate acquisition targets and consummate acquisitions;  The ability to successfully integrate acquired companies into our operations, retain the management teams of acquired companies, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks;  Changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals;  An inability to raise or sustain prices for products or services;  An inability to maintain appropriate relations with unions and employees;  Our ability to continue to pay cash dividends;  The amount and timing of repurchases of our common shares, if any; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation.  The above list of factors is not exhaustive.  We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. 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. 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 phase-in costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial 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, joint ventures and equity investments; 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; the effect of changes in accounting principles or other such laws or provisions affecting reported results; and tax adjustments.

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 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Three Months Ended March 31, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 49.4 $ 0.54 $ 20.8 $ 0.23 Special items, after-tax (Attachment 3) 5.5 0.06 22.3 0.24 Amortization expense, after-tax 14.9 0.16 15.1 0.16 Adjusted net income / EPS $ 69.8 $ 0.76 $ 58.2 $ 0.63 7 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended March 31, 2024 2023 Sales $ 829.0 $ 845.7 Cost of sales 550.8 598.1 Gross margin 278.2 247.6 Selling and administrative expense 184.2 190.5 Operating income 94.0 57.1 Interest expense, net (26.6) (28.8) Other (expense) income, net (0.9) 0.7 Income from continuing operations before income taxes 66.5 29.0 Income tax expense (16.8) (7.7) Net income from continuing operations 49.7 21.3 Loss from discontinued operations, net of income taxes — (0.9) Net income 49.7 20.4 Net income attributable to noncontrolling interests (0.3) (0.5) Net income attributable to Avient common shareholders $ 49.4 $ 19.9 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.54 $ 0.23 Discontinued operations — (0.01) Total $ 0.54 $ 0.22 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 Weighted-average shares used to compute earnings per common share: Basic 91.2 91.0 Diluted 92.0 91.8 8 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended March 31, 2024 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 3.6 $ (6.6) Environmental remediation costs (4.0) (1.4) Impact on cost of sales (0.4) (8.0) Selling and administrative expense: Restructuring and employee separation costs (0.7) (11.3) Legal and other (3.5) (4.4) Acquisition related costs (1.6) (3.4) Impact on selling and administrative expense (5.8) (19.1) Impact on operating income (6.2) (27.1) Other income (loss), net — (0.2) Impact on income from continuing operations before income taxes (6.2) (27.3) Income tax benefit on above special items 1.4 6.9 Tax adjustments(2) (0.7) (1.9) Impact of special items on net income from continuing operations $ (5.5) $ (22.3) Diluted earnings per common share impact $ (0.06) $ (0.24) Weighted average shares used to compute adjusted earnings per share: Diluted 92.0 91.8 (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 2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 9 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) March 31, 2024 December 31, 2023 ASSETS Current assets: Cash and cash equivalents $ 444.3 $ 545.8 Accounts receivable, net 475.3 399.9 Inventories, net 354.0 347.0 Other current assets 117.1 114.9 Total current assets 1,390.7 1,407.6 Property, net 1,021.7 1,028.9 Goodwill 1,700.1 1,719.3 Intangible assets, net 1,546.5 1,590.8 Other non-current assets 217.1 221.9 Total assets $ 5,876.1 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 9.6 $ 9.5 Accounts payable 428.3 432.3 Accrued expenses and other current liabilities 294.2 331.8 Total current liabilities 732.1 773.6 Non-current liabilities: Long-term debt 2,069.4 2,070.5 Pension and other post-retirement benefits 66.3 67.2 Deferred income taxes 280.0 281.6 Other non-current liabilities 390.5 437.6 Total non-current liabilities 2,806.2 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,321.3 2,319.2 Noncontrolling interest 16.5 18.8 Total equity 2,337.8 2,338.0 Total liabilities and equity $ 5,876.1 $ 5,968.5 10 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Three Months Ended March 31, 2024 2023 Operating activities Net income $ 49.7 $ 20.4 Adjustments to reconcile net income to net cash used by operating activities: Depreciation and amortization 43.8 48.7 Accelerated depreciation 0.5 1.8 Share-based compensation expense 3.3 3.2 Changes in assets and liabilities: Increase in accounts receivable (81.9) (40.2) (Increase) decrease in inventories (12.3) 3.8 Increase (decrease) in accounts payable 1.7 (9.9) Accrued expenses and other assets and liabilities, net (47.6) (50.0) Net cash used by operating activities (42.8) (22.2) Investing activities Capital expenditures (24.4) (20.3) Net proceeds from divestiture — 7.3 Proceeds from plant closures 2.0 — Other investing activities (2.1) — Net cash used by investing activities (24.5) (13.0) Financing activities Cash dividends paid (23.5) (22.5) Repayment of long-term debt (2.7) (0.8) Other financing activities (1.9) (2.3) Net cash used by financing activities (28.1) (25.6) Effect of exchange rate changes on cash (6.1) 2.4 Decrease in cash and cash equivalents (101.5) (58.4) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of period $ 444.3 $ 582.7 11 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.

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. 6 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Three Months Ended June 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 33.6 $ 0.36 $ 22.1 $ 0.24 Special items, after-tax (Attachment 3) 21.8 0.24 19.6 0.21 Amortization expense, after-tax 14.8 0.16 16.2 0.18 Adjusted net income / EPS $ 70.2 $ 0.76 $ 57.9 $ 0.63 Six Months Ended June 30, 2024 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 83.0 $ 0.90 $ 42.9 $ 0.47 Special items, after-tax (Attachment 3) 27.3 0.30 41.9 0.46 Amortization expense, after-tax 29.7 0.32 31.3 0.34 Adjusted net income / EPS $ 140.0 $ 1.52 $ 116.1 $ 1.27 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Sales $ 849.7 $ 824.4 $ 1,678.7 $ 1,670.1 Cost of sales 592.1 583.7 1,142.9 1,181.8 Gross margin 257.6 240.7 535.8 488.3 Selling and administrative expense 185.1 178.4 369.3 368.9 Operating income 72.5 62.3 166.5 119.4 Interest expense, net (26.6) (29.4) (53.2) (58.2) Other (expense) income, net (0.9) (0.2) (1.8) 0.5 Income from continuing operations before income taxes 45.0 32.7 111.5 61.7 Income tax expense (11.2) (10.4) (28.0) (18.1) Net income from continuing operations 33.8 22.3 83.5 43.6 Loss from discontinued operations, net of income taxes — — — (0.9) Net income $ 33.8 $ 22.3 $ 83.5 $ 42.7 Net income attributable to noncontrolling interests (0.2) (0.2) (0.5) (0.7) Net income attributable to Avient common shareholders $ 33.6 $ 22.1 $ 83.0 $ 42.0 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.37 $ 0.24 $ 0.91 $ 0.47 Discontinued operations — — — (0.01) Total $ 0.37 $ 0.24 $ 0.91 $ 0.46 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.36 $ 0.24 $ 0.90 $ 0.47 Discontinued operations — — — (0.01) Total $ 0.36 $ 0.24 $ 0.90 $ 0.46 Cash dividends declared per share of common stock $ 0.2575 $ 0.2475 $ 0.5150 $ 0.4950 Weighted-average shares used to compute earnings per common share: Basic 91.3 91.1 91.3 91.1 Diluted 92.2 91.9 92.0 91.9 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Cost of sales: Restructuring costs, including accelerated depreciation $ 0.2 $ (1.2) $ 3.8 $ (7.8) Environmental remediation costs (21.8) (13.0) (25.8) (14.4) Impact on cost of sales (21.6) (14.2) (22.0) (22.2) Selling and administrative expense: Restructuring and employee separation costs (2.8) (0.5) (3.5) (11.9) Legal and other (2.3) (6.4) (5.8) (10.6) Acquisition related costs (0.5) (0.7) (2.1) (4.2) Impact on selling and administrative expense (5.6) (7.6) (11.4) (26.7) Impact on operating income (27.2) (21.8) (33.4) (48.9) Interest expense, net - financing costs (1.0) — (1.0) — Other income (loss) 0.1 0.1 0.1 (0.1) Impact on income from continuing operations before income taxes (28.1) (21.7) (34.3) (49.0) Income tax benefit on above special items 7.0 5.5 8.4 12.4 Tax adjustments(2) (0.7) (3.4) (1.4) (5.3) Impact of special items on net income from continuing operations $ (21.8) $ (19.6) $ (27.3) $ (41.9) Diluted earnings per common share impact $ (0.24) $ (0.21) $ (0.30) $ (0.46) Weighted average shares used to compute adjusted earnings per share: Diluted 92.2 91.9 92.0 91.9 (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 2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and the establishment, reversal or changes to valuation allowances. 10 Attachment 4 Avient Corporation Condensed Consolidated Balance Sheets (In millions) (Unaudited) June 30, 2024 December 31, 2023 ASSETS Current assets: Cash and cash equivalents $ 489.4 $ 545.8 Accounts receivable, net 486.6 399.9 Inventories, net 365.9 347.0 Other current assets 117.2 114.9 Total current assets 1,459.1 1,407.6 Property, net 1,019.9 1,028.9 Goodwill 1,685.1 1,719.3 Intangible assets, net 1,515.7 1,590.8 Other non-current assets 228.0 221.9 Total assets $ 5,907.8 $ 5,968.5 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Short-term and current portion of long-term debt $ 657.7 $ 9.5 Accounts payable 435.2 432.3 Accrued expenses and other current liabilities 405.3 331.8 Total current liabilities 1,498.2 773.6 Non-current liabilities: Long-term debt 1,420.8 2,070.5 Pension and other post-retirement benefits 63.3 67.2 Deferred income taxes 276.3 281.6 Other non-current liabilities 315.0 437.6 Total non-current liabilities 2,075.4 2,856.9 SHAREHOLDERS' EQUITY Avient shareholders’ equity 2,317.5 2,319.2 Noncontrolling interest 16.7 18.8 Total equity 2,334.2 2,338.0 Total liabilities and equity $ 5,907.8 $ 5,968.5 11 Attachment 5 Avient Corporation Condensed Consolidated Statements of Cash Flows (Unaudited) (In millions) Six Months Ended June 30, 2024 2023 Operating Activities Net income $ 83.5 $ 42.7 Adjustments to reconcile net income to net cash provided (used) by operating activities: Depreciation and amortization 88.4 96.2 Accelerated depreciation 0.8 1.9 Share-based compensation expense 9.0 6.5 Changes in assets and liabilities: Increase in accounts receivable (97.0) (66.6) (Increase) decrease in inventories (27.3) 14.0 Increase (decrease) in accounts payable 11.9 (26.2) Taxes paid on gain on sale of business — (103.0) Accrued expenses and other assets and liabilities, net (6.2) 9.8 Net cash provided (used) by operating activities 63.1 (24.7) Investing activities Capital expenditures (55.8) (45.9) Net proceeds from divestiture — 7.3 Proceeds from plant closures 3.4 — Other investing activities (2.1) — Net cash used by investing activities (54.5) (38.6) Financing activities Cash dividends paid (47.0) (45.0) Repayment of long-term debt (4.5) (1.0) Other financing activities (3.3) (2.3) Net cash used by financing activities (54.8) (48.3) Effect of exchange rate changes on cash (10.2) (0.8) Decrease in cash and cash equivalents (56.4) (112.4) Cash and cash equivalents at beginning of year 545.8 641.1 Cash and cash equivalents at end of period $ 489.4 $ 528.7 12 Attachment 6 Avient Corporation Business Segment Operations (Unaudited) (In millions) Operating income and earnings before interest, taxes, depreciation and amortization (EBITDA) at the segment level does not include: special items as defined in Attachment 3; corporate general and administration costs that are not allocated to segments; intersegment sales and profit eliminations; share-based compensation costs; and certain other items that are not included in the measure of segment profit and loss that is reported to and reviewed by the chief operating decision maker.

Please submit your vote and proxy by telephone or over the Internet, or complete, sign, date and return your proxy or voting instruction form. Composites is a high-growth area where we’ve invested, such as in January when we purchased Fiber-Line, a global leader in customized engineered fibers and composite materials that serves the fiber optic cable, oil & gas, industrial and consumer industries. Requests for copies of such Annual Report on Form 10-K or for information on how to obtain directions to be able to attend the Annual Meeting and vote in person should be directed to: PolyOne Center, 33587 Walker Road, Avon Lake, Ohio 44012, Attention: Secretary.

KEY BENEFITS Avient’s UV stabilizers for fibers provide the following benefits: • High active ingredient loading options available • Little or no effect on processing speeds so plant productivity can be maintained at the highest levels • Resistance to interaction with fertilizers, pesticides and bleaching agents in the manufacturing and end-use environment • Can be combined with colors and with other additives (e.g., flame retardants) into a single combination concentrate for convenience • Product guidance and technical assistance from our experts PRODUCT BULLETIN Copyright © 2022, Avient Corporation.

With these high-performing mechanical properties, and the ability to customize for specific application requirements, the ECCOH 5981 formulation provides an LSFOH material that is especially suitable in cables used in confined spaces, such as mines, industrial plants, and transit systems.

Form W-9 (Rev. Give Form to the requester. Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS-4.

OnColor™ Naturals Colorants PRODUCT DESCRIPTION OnColor™ Naturals is a range of colorants formulated with natural pigments derived from plants, flowers, roots and minerals.

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. 6 Investor Relations Contact: Giuseppe (Joe) Di Salvo Vice President, Treasurer and Investor Relations Avient Corporation +1 440-930-1921 giuseppe.disalvo@avient.com Media Contact: Kyle G. Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Reconciliation to Condensed Consolidated Statements of Income $ EPS $ EPS Net income from continuing operations attributable to Avient shareholders $ 20.8 $ 0.23 $ 64.4 $ 0.70 Special items, after tax (Attachment 3) 22.3 0.24 6.4 0.07 Amortization expense, after-tax 15.1 0.16 10.8 0.12 Adjusted net income / EPS $ 58.2 $ 0.63 $ 81.6 $ 0.89 8 Attachment 2 Avient Corporation Condensed Consolidated Statements of Income (Unaudited) (In millions, except per share data) Three Months Ended March 31, 2023 2022 Sales $ 845.7 $ 892.2 Cost of sales 598.1 637.8 Gross margin 247.6 254.4 Selling and administrative expense 190.5 152.2 Operating income 57.1 102.2 Interest expense, net (28.8) (16.9) Other income (expense), net 0.7 (0.6) Income from continuing operations before income taxes 29.0 84.7 Income tax expense (7.7) (20.0) Net income from continuing operations 21.3 64.7 (Loss) income from discontinued operations, net of income taxes (0.9) 19.8 Net income 20.4 84.5 Net income attributable to noncontrolling interests (0.5) (0.3) Net income attributable to Avient common shareholders $ 19.9 $ 84.2 Earnings (loss) per share attributable to Avient common shareholders - Basic: Continuing operations $ 0.23 $ 0.70 Discontinued operations (0.01) 0.22 Total $ 0.22 $ 0.92 Earnings (loss) per share attributable to Avient common shareholders - Diluted: Continuing operations $ 0.23 $ 0.70 Discontinued operations (0.01) 0.21 Total $ 0.22 $ 0.91 Cash dividends declared per share of common stock $ 0.2475 $ 0.2375 Weighted-average shares used to compute earnings per common share: Basic 91.0 91.5 Diluted 91.8 92.3 9 Attachment 3 Avient Corporation Summary of Special Items (Unaudited) (In millions, except per share data) Special items (1) Three Months Ended March 31, 2023 2022 Cost of sales: Restructuring costs, including accelerated depreciation $ (6.6) $ (4.4) Environmental remediation costs (1.4) (2.0) Reimbursement of previously incurred environmental costs — 0.6 Impact on cost of sales (8.0) (5.8) Selling and administrative expense: Restructuring, legal and other (15.7) 1.9 Acquisition related costs (3.4) (2.9) Impact on selling and administrative expense (19.1) (1.0) Impact on operating income (27.1) (6.8) Other income (loss), net (0.2) 0.1 Impact on income from continuing operations before income taxes (27.3) (6.7) Income tax expense (benefit) on above special items 6.9 1.8 Tax adjustments(2) (1.9) (1.5) Impact of special items on net income from continuing operations $ (22.3) $ (6.4) Diluted earnings per common share impact $ (0.24) $ (0.07) Weighted average shares used to compute adjusted earnings per share: Diluted 91.8 92.3 (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 actuarial 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

As a result of the realignment, PolyOne has adjusted its segment information for each of the first three quarters of 2013, as shown on Exhibit A, as well as on the Current Report on Form 8-K furnished to the SEC concurrent with the issuance of this release. 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.