PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. 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. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.

MASTERMIX RETARDER PX 4623 PASTE PP FR 8-6 LMS-1000

Non-Renewable: Coal Non-Renewable: Nuclear Non-Renewable: Oil

Non-GAAP Financial Measures Other non-current assets Non-current liabilities:

PP GREEN NON TIO2 V4 HIPS GREEN NON TIO2 V4 PP FR 8-6 LMS-1000

Geon(TM) MM523-19 SCARLET NON-PHTHALATE Geon(TM) MM523-2 BLACK NON-PHTHALATE PP FR 8-6 LMS-1000

Geon(TM) DB5231 CLEAR NON PHTHALATE NON-CHALKING LIQUID TIO2 PP FR 8-6 LMS-1000

NON YELLOWING WHITE 4 NON YELLOWING WHITE 5 PP FR 8-6 LMS-1000

BLAZE PINK NON FL RASPBERRY NON FL PP FR 8-6 LMS-1000