Avient Corporation was originally established as PolyOne Corporation in 2000 through the consolidation of two companies in the materials industry.

Microsoft PowerPoint - Recast Financial Information for Pension Standard v13 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07: Presentation of Net Periodic Pension and Postretirement Benefit Cost April 26, 2018 POLYONE CORPORATION 2 Reflects quarterly GAAP financial adjustments for the adoption of ASU 2017-07. 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

Base Resin ABS PA PBT PC PE PEEK PP PPS Barrel Temperatures °F (°C) Rear Zone 400–475 (200–250) 480–540 (248–282) 480–520 (250–270) 480–570 (250–300) 400–445 (200–230) 660–700 (350–475) 400–440 (200–225) 520–600 (270–300) Center Zone 410–480 (205–253) 490–550 (254–287) 485–525 (251–273) 500–580 (260–305) 410–455 (207–237) 670–710 (357–385) 410–450 (205–230) 550–610 (285–310) Front Zone 420–490 (210–257) 500–560 (260–293) 490–530 (254–276) 515–590 (267–310) 420–465 (213–243) 680–720 (363–400) 420–455 (215–235) 570–620 (300–320) Nozzle 425–500 (215–260) 530–600 (275–315) 700–730 (370–395) 430–460 (220–240) 610–620 (320–325) Melt Temperature 425–515 (215–270) 530–615 (275–325) 430–495 (220–260) 700–725 (370–385) 610–635 (320–335) Mold Temperature 140–200 (60–90) 150–300 (65–148) 140–280 (60–137) 160–240 (70–115) 300–400 (150–200) 190–300 (90–150) Drying Parameters 190 (90) 2–4 Hours 0.01%–0.15% 180 (82) 4–5 Hours 0.10%–0.20% 275 (135) 0.02%–0.04% 250 (125) 0.02% 300 (150) 0.10% 280 (135) 2–3 Hours 0.01%–0.20% Nozzle Type General Purpose Nylon or Reverse Taper General Purpose General Purpose General Purpose General Purpose General Purpose General Purpose Injection Velocity1 2–5 in/sec; 50–127 mm/sec Injection Pressure Medium to high (may range from 1,000–4,000 psi; 7-28 Mpa) Back Pressure 50–100 psi; 0.3–0.7 Mpa Screw Speed 25–75 RPM Cushion 0.125–0.250 in; 3–6 mm Screw Compression Ratio2 2.0:1–2.5:1 Processing Guide 3 Base Resin ABS PA PBT PC PE PEEK PP PPS Barrel Temperatures °F (°C) Rear Zone 400–475 (200–250) 480–540 (248–282) 480–520 (250–270) 480–570 (250–300) 400–445 (200–230) 660–700 (350–475) 400–440 (200–225) 520–600 (270–300) Center Zone 410–480 (205–253) 490–550 (254–287) 485–525 (251–273) 500–580 (260–305) 410–455 (207–237) 670–710 (357–385) 410–450 (205–230) 550–610 (285–310) Front Zone 420–490 (210–257) 500–560 (260–293) 490–530 (254–276) 515–590 (267–310) 420–465 (213–243) 680–720 (363–400) 420–455 (215–235) 570–620 (300–320) Nozzle 425–500 (215–260) 530–600 (275–315) 700–730 (370–395) 430–460 (220–240) 610–620 (320–325) Melt Temperature 425–515 (215–270) 530–615 (275–325) 430–495 (220–260) 700–725 (370–385) 610–635 (320–335) Mold Temperature 140–200 (60–90) 150–300 (65–148) 140–280 (60–137) 160–240 (70–115) 300–400 (150–200) 190–300 (90–150) Drying Parameters 190 (90) 2–4 Hours 0.01%–0.15% 180 (82) 4–5 Hours 0.10%–0.20% 275 (135) 0.02%–0.04% 250 (125) 0.02% 300 (150) 0.10% 280 (135) 2–3 Hours 0.01%–0.20% Nozzle Type General Purpose Nylon or Reverse Taper General Purpose General Purpose General Purpose General Purpose General Purpose General Purpose Injection Velocity1 2–5 in/sec; 50–127 mm/sec Injection Pressure Medium to high (may range from 1,000–4,000 psi; 7-28 Mpa) Back Pressure 50–100 psi; 0.3–0.7 Mpa Screw Speed 25–75 RPM Cushion 0.125–0.250 in; 3–6 mm Screw Compression Ratio2 2.0:1–2.5:1 Comments 1. PC Compounds: 0.001"–0.002" depth and 0.250" width PC/PSU Compounds: 0.002"–0.003" depth and 0.250" width PES Compounds: 0.003"–0.004” depth and 0.250" width PEI Compounds: 0.001"–0.003” depth and 0.250" width PP Compounds: 0.001"–0.002” depth and 0.250" width ABS Compounds: 0.0015"–0.0025” depth and 0.250" width PEEK Compounds: 0.002"–0.004” depth and 0.250" width Nylon Compounds: 0.002" min. depth and 0.250" width Increase vent depth to 1.0mm (0.040") at 4.0mm (0.250") away from the cavity and vent to atmosphere.

compravendita 21/12/2018 MI-2019-11025 POLYONE ITALY SRL C.F. 02216820023 rettifica di cessione di azienda 05/06/2019 MI-2019-264861 POLYONE ITALY SRL C.F. 02216820023 rettifica contratto di cessione azienda 05/06/2019 MI-2019-264862 MAGENTA MASTER F[..] Trasferimenti di proprietà o godimento d'azienda estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11022 Numero repertorio: 27364/11577 estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11024 Numero repertorio: 27363/11576 estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11025 Visura ordinaria societa' di capitale • di 4 10 Numero repertorio: 27366/11578 Cedente: POLYONE ITALY SRL Codice fiscale: 02216820023 Denominazione del soggetto alla data della denuncia: POLYONE ITALY S.R.L. rettifica di cessione di azienda Data atto: 05/06/2019 Data deposito: 18/06/2019 estremi della pratica Data protocollo: 18/06/2019 Numero protocollo: MI-2019-264861 Numero repertorio: 28607/12187 Cedente: POLYONE ITALY SRL Codice fiscale: 02216820023 Denominazione del soggetto alla data della denuncia: POLYONE ITALY S.R.L.

母粒和预着色料可用于多种聚合物，包括PE， PP，PEBA，PC，ABS等。 ™ 在三个通过ISO 13485认证的医疗产线生产 全球统一的配方，提供全球一致性和供应链 保障 提供文件化的变更控制 原料指纹图谱和常规批次测试 多种标准颜色缩短产品开发时间 产品组合里符合标准的颜色用于： - 注射针头ISO 6009 - 眼科容器盖（美国眼科学院 / AAO - American Academy of Ophthalmology） 颜色 潘通色 参照 PE 基料 PP 基料 透明PP 基料 PEBA 基料 PC 基料 ABS 基料* — PE0M176031 PP0M176045 ** AH0M415001 NC0M176058 ** SB0M665206 102C PE1M176076 PP1M176060 PP1M176062 AH1M415002 NC1M176058 NC1M176059 SB1M664958 158C PE2M176044 PP2M176046 ** ** NC2M176044 NC2M664912 SB2M664939 199C PE3M176131 PP3M176111 PP3M176113 AH3M415002 NC3M176116 NC3M176122 SB3M665037 196C PE3M176130 PP3M176109 ** AH3M415001 NC3M176117 NC3M665052 SB3M665039 2593C PE4M176023 PP4M176036 PP4M176039 AH4M415001 NC4M176038 NC4M176044 SB4M664978 292C PE5M176155 PP5M176169 ** AH5M415003 NC5M176142 ** SB5M665402 285C PE5M176154 PP5M176171 PP5M176175 AH5M415002 NC5M176143 NC5M176146 SB5M665404 288C PE5M176153 PP5M176173 ** ** NC5M176144 ** SB5M665406 346C PE6M176128 PP6M176111 ** ** NC6M176118 ** SB6M665070 3145C PE6M176126 PP6M176115 ** ** NC6M176119 ** SB6M665068 348C PE6M176127 PP6M176113 PP6M176118 AH6M415001 NC6M176120 NC6M176121 SB6M665072 425C PE7M176066 PP7M176091 PP7M176094 ** NC7M176124 ** SB7M665297 Cool Gray 5C PE7M176067 PP7M176089 ** AH7M415001 NC7M176125 NC7M665175 SB7M665295 7502C PE8M176048 PP8M176058 ** ** NC8M176058 ** SB8M664871 463C/731C PE8M176049 PP8M176060 ** ** NC8M176059 ** SB8M664869 Black C PL9M176008 PP9M176017 ** ** NC9M176008 NC9M176009 SB9M664896 颜色可能与显示的实际颜色有所不同。

HealthCare Transportation 8% Textiles Target Page 85 • Trend toward more affordable housing favors our product 1.5 2.0 2.5 Housing Starts (in million units) 50 year average Market Dynamics • Ultimate housing recovery presents substantial upside to already record- setting results Source: Historical Data from the US Census Bureau, 2012 estimate is a PolyOne projection. 0.0 0.5 1.0 '87 '89 '91 '94 '96 '98 '00 '02 '04 '06 '08 '10 '12 Page 86 Value Proposition • Premier provider of specialized vinyl and supply chain solutions, leading the industry in innovation and service Transformation Highlights • Management upgrades ensure that each PP&S business Value Proposition and Transformation Highlights • Management upgrades ensure that each PP&S business maximizes performance • Asset realignment and Lean Six Sigma reduce costs • Strengthened relationship with winning customers • Increased differentiation in all business units > $12B Addressable Market Page 87 Key Differentiators • Providing application design, material design and / or process design assistance not available from competitors • Capability to improve joint value streams • We are the best innovator in our space • We are the best innovator in our space • Expanding customers’ opportunities by providing innovative materials and marketing ideas • We provide world-class customer service and delivery performance Page 88 13.7% 14.3% 15.5% 9.9% 6.2% 5.4% WC % of Sales • Best-in-class working capital management and delivery performance • Improved raw material Areas of Focus – Operational Excellence 89.1% 92.0% 94.2% 93.4% 93.4% 94.0% On-Time Delivery • Improved raw material positions, sourcing savings • PolyOne pilot site for many LSS and manufacturing excellence programs *As measured to customer request date * Page 89 • reFlexTM Bioplasticizers Applications: Wide variety of flexible vinyl-based products • GeonTM HC for Healthcare � Applications: Medical device housings, specialty tubing � Customer benefits: Withstand aggressive antiseptics Key Innovations � Applications: Wide variety of flexible vinyl-based products � Customer benefits: Lower carbon footprint, improved productivity • GeonTM SF Super Flow � Applications: Large appliance parts, molded siding panels � Customer benefits: Flame retardancy, detergent resistance Page 90 Critical Imperatives and 2015 Goal Critical Imperatives • Accelerate innovation - grow in new applications not historically served with vinyl • Drive continuous improvement in manufacturing and working capital efficienciesworking capital efficiencies • Selectively leverage construction recovery 2015 Goal • 9 - 12% return on sales Page 91 Page 92

Nikrant Page 67 United States 36% Europe 36% Canada 2% Asia 20% Latin America 2011 Revenue: $0.6 Billion2011 Revenue: $0.6 Billion SolutionsSolutions At a Glance Appliance 6% Building & Construction 3% Wire & Cable 14% Electrical & Electronics 14%Consumer 21% Packaging 5% Industrial 8% Misc. 3% HealthCare 5% Transportation 21% America 6% 2011 Revenue by Industry Segment2011 Revenue by Industry Segment 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% 12-16% 2006 2007 2008 2009 2010 2011 2015 Operating Income % of Sales Target Expanding ProfitsExpanding Profits Page 68 Value Proposition • GSEM is a global leader providing complete specialty solutions encompassing innovative technologies and services to enable customer success Transformation Highlights • Dramatic turnaround of the Engineered Materials business through mix improvement and specialty focus Value Proposition and Transformation Highlights improvement and specialty focus • GLS acquisition successfully integrated, having more than doubled earnings in 3 years • PolyOne culture and strategy now engrained worldwide • Expansion into healthcare with dedicated resources > $15B Addressable Market Page 69 • Polymer design, formulation and service expertise • Broad, global technology base and regional centers of excellence • Ten innovation centers around the world Key Differentiators • Ten innovation centers around the world • Specialty brand leadership with PolyOne, GLS, NEU and ECCOH • Ability to leverage global key account team Page 70 From Volume Commodity-driven product portfolio To Value Specialty technology and solutions EM North America Transformation Volume Sales Gross Margin $ Mix Transformation – Executing the Strategy 2006 2011 2006 2011 2006 2011 Page 71 $12 $29 Operating Income ($ in millions) • Provided access to new customers in specialized, high-growth markets such as healthcare and consumer • Strategic partner to many of the world’s best-known companies GLS Integration Success 16.9% 8.2% 2007 2011 2007 2011 Working Capital % of Sales • Complementary global footprint provided additional cross-selling opportunities • Opportunity to expand margins and drive working capital improvement while remaining customer-focused Page 72 $1.3 $27.6 2006 2011 Healthcare Revenue • Investment in dedicated healthcare team to drive penetration and growth • Leverage product portfolio globally & win specialty business Areas of Focus $10.5 $117.9 2006 2011 Consumer Revenue 2006 2011globally & win specialty business in targeted markets • Aggressively commercialize specialty innovation platforms • Utilize our innovation centers to influence OEM design (Revenue in $ millions) Page 73 • Carbon Nanotube Formulations � Applications: Semiconductor equipment, hard drives � Customer benefits: Scrap cost reduction and clean conductivity • Thermally Conductive Solutions Applications: Sockets and bulb holders for LED lighting Key Innovations � Applications: Sockets and bulb holders for LED lighting � Customer benefits: Cost reduction, energy saving, and design flexibility • FDA-Regulated TPEs � Applications: Food packaging seals, intravenous delivery systems, medical stoppers, prefilled syringes � Customer benefits: Clean and safe elastomers for highly regulated applications Page 74 Critical Imperatives and 2015 Goal Critical Imperatives • Commercialize critical new technology platforms • Manage the mix as we continue to drive the transformation • Global translation of commercial successes 2015 Goal • 12 - 16% return on sales Page 75 Page 76

Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 1 von 2 HRB 731450 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 1 a) PolyOne S.à r.l., Germany Branch Gaggenau Geschäftsanschrift: Adolf-Dambach-Straße 2, 76571 Gaggenau Zweigniederlassung der "PolyOne S.à r.l." mit Sitz in Pommerloch / Luxemburg (Registre de commerce et des sociétés B226205) c) Den Vertrieb und den Großhandel von Fertigerzeugnissen, die unter anderem aus ein- und mehrschichtigen thermoplastischen Platten, Polymermischungen und Farbkonzentraten sowie klaren thermogeformten Kunststoffbehältern bestehen, wobei die Tätigkeiten für die das Gesetz besondere Qualifikationen oder Erlaubnisse vorschreibt, die von der Zweigniederlassung nicht erfüllt oder gehalten werden, ausdrücklich ausgeschlossen sind. 12.000,00 EUR Jeder Geschäftsführer vertritt einzeln.

These Terms and Conditions apply to all sales by PolyOne Corporation and its subsidiaries. Los presentes Términos y Condiciones aplican a todas las ventas de PolyOne Corporation y a sus filiales. Ninguna modificación o adición a este contrato se producirá por el THESE TERMS AND CONDITIONS APPLY TO THE SALE OF PRODUCTS BY POLYONE CORPORATION AND ITS SUBSIDIARIES ESTOS TÉRMINOS Y CONDICIONES APLICAN A LA VENTA DE PRODUCTOS DE POLYONE CORPORATION Y SUS SUBSIDIARIAS March 13, 2014 the acknowledgment or acceptance by Seller of a purchase order, acknowledgment, release or other form submitted by Buyer containing additional or different terms or conditions, and Seller hereby gives Buyer notice of the rejection of such additional terms and conditions.

CHEMICAL RESISTANT TPEs ADD FUNCTIONALITY THAT BRINGS VALUE TO CONSUMERS • Chemical Resistance – Resists aggressive soaps, detergents, lotions, oils and solvents found in cosmetic, personal care and household products • Regulatory* – Compositionally compliant with certain FDA and REACH regulations • Value – Economical alternative to silicone and over-engineered medical grade TPEs • Easy to Process – Can be injection molded and overmolded right onto the substrate including PP, ABS, etc