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Deze richtlijn zal u helpen beslissen hoe deze conflicten op te lossen en de beste handelswijze te kiezen. Tezelfdertijd zijn we een zeer competitief bedrijf en willen we de beste zijn in onze branche. Tezelfdertijd hebben wij allen de verplichting om te allen tijde te handelen in het beste belang van Avient.

I am inspired by them and look forward to making 2015 our best year ever! Goodwill is tested for impairment at the reporting unit level. Indefinite- lived intangible assets are tested for impairment annually at the same time we test goodwill for impairment.

Small quantities should be tested before large quantities are used. Well depths approximately 1.5 times the diameter of the runner provide the best results. Note: Once the process has been established, the parts should be tested for dimensional stability over the range of service termperatures.

Any such provision is recognized using the Company's best estimate of the amount of loss incurred, or at the lower end of an estimated range, when a single best estimate is not determinable. Any such provision is recognized using the Company's best estimate of the amount of loss incurred, or at the lower end of an estimated range, when a single best estimate is not determinable. Indefinite-lived intangible assets are tested for impairment annually at the same time we test goodwill for impairment.

PolyOne Corporation Page 4 PolyOne Commodity to Specialty Transformation • Volume driven, commodity producer • Heavily tied to cyclical end markets • Performance largely dependent on non- controlling joint ventures 2000-2005 2006 - 2009 2010 – 2015 2016 and beyond • Steve Newlin appointed, Chairman, President and CEO • New leadership team appointed • Implementation of four pillar strategy • Focus on value based selling, investment in commercial resources and innovation to drive transformation • Substantial EPS growth from $0.13 to all-time high of $1.96 • Shift to faster growing, high margin, less cyclical end markets • Key acquisitions propel current and future growth, as well as margin expansion • Specialty mix expands to 65% of Operating Income – strongest mix of earnings in history • Deliver consistent double digit annual EPS growth • Maintain >35% vitality index • Pursue strategic acquisitions that expand specialty offerings and geographic breadth • Invest and grow current and next generation talent PolyOne Corporation Page 5 25 Consecutive Quarters of EPS Growth Note: 2009 has not been restated for subsequent changes in accounting principles or discontinued operations -$0.10 $0.00 $0.10 $0.30 $0.50 $0.60 2009 2010 2011 2012 2013 2014 2015 Adjusted Earnings Per Share -2% 0% 10% 2009 2010 2011 2012 2013 2014 2015 Adjusted Consolidated Operating Margin 2.8% 5.2% 5.6% 6.7% 8.3% 6.9% 9.5% PolyOne Corporation Page 6 2015 Revenues: $3.4 Billion End Markets 2015 Revenues: $3.4 Billion PolyOne At A Glance $0.12 $0.27 $0.21 $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Adjusted EPS 66% Building & 10%Electrical & Textiles Distribution 29% PP&S Specialty 51% $1.96 PolyOne Corporation Page 7 Old PolyOne *Operating Income excludes corporate charges and special items 2% 43% 65% 0% 20% 40% 60% 80% 100% 2005 2010 2015 2020 % o f O pe ra tin g In co m e* JV's Performance Products & Solutions Distribution Specialty 80%+ Specialty OI $5M $87M $229M Mix Shift Highlights Specialty Transformation Transformation 2020 Platinum Vision Platinum Vision PolyOne Corporation Page 8 Color and Engineered Materials at the Heart of Specialty Transformation OPERATING MARGIN 1.7% 4.6% 5.1% 5.5% 7.2% 8.1% 9.7% 12.2% 14.7% 16.7% 20%+ 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2020 Platinum Vision COLOR, ADDITIVES AND INKS 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% 8.6% 9.3% 12.1% 14.7% 20%+ 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2020 Platinum Vision SPECIALTY ENGINEERED MATERIALS PolyOne Corporation Page 9 2006 2015 2020 “Where we were” “Where we are” Platinum Vision 1) Operating Income % Specialty: Color, Additives & Inks 1.7% 16.7% 20%+ Specialty Engineered Materials 1.1% 14.7% 20%+ Designed Structures & Solutions 1.4% (2012) 3.0% 12 – 14% Performance Products & Solutions 5.5% 8.3% 10 – 12% Distribution 2.6% 6.6% 6.5 – 7.5% 2) Specialty Platform % of Operating Income 6.0% 65% 80%+ 3) ROIC* 5.0% 11.8% 15% 4) Adjusted EPS Growth N/A 25 Consecutive Quarters of YOY EPS Growth Double Digit Expansion Proof of Performance & 2020 Goals *ROIC is defined as TTM adjusted OI divided by the sum of average debt and equity over a 5 quarter period PolyOne Corporation Page 10 Therma-Tech™ & Sheet GEON™ Vinyl Polymer Colorants Therma-Tech™ TPE’s & Film TPE + OnForce™ Gravi-Tech™ Page 10 Film Target End Markets… Healthcare PolyOne Corporation Page 11 TPE + OnForce OnForce TPE Vibration Dampening (SEM/GLS) TPE & Film (SEM + DSS) Polymer Colorants (CAI) Thermatech Thermoplastic Elastomers TPE + OnForce OnForce Thermoplastic Elastomers Polymer Colorants (CAI) Sheet (DSS) Source: Outdoor Industry Association Target End Markets… Outdoor High Performance PolyOne Corporation Page 12 Sound & Vibration Management Fuel Handling Systems Interior & Exterior Trim Structural Braces & Brackets Interior Structural Components Lighting Air management Electronics & Cameras Fluid Handling Target End Markets… Automotive Underhood Components Roof Systems PolyOne Corporation Page 13 Target End Markets… Packaging PreservaPak™ OnColor™ Smart Batch™ VersaFlex™ TPE Cap Liner ColorMatrix™ Amosorb™ Oxygen Scavenger ColorMatrix™ Ultimate™ UV Light Barrier OnCap™ Laser Marking Additives PolyOne Corporation Page 14 Innovation Drives Earnings Growth *Specialty Platform revenue from products introduced in last five years $20 $53 2006 2015 Research & Development Spending ($ millions) Specialty Platform Vitality Index Progression* 14% 28% 2006 2015 Specialty Platform Gross Margin 12% 43% 2006 2015 Target ≥ 35% Innovation Pipeline Potential PolyOne Corporation Page 15 2,883 2,414 2006 2015 Volume (lbs in millions) -16% $103 $192 2006 2015 Commercial, R&D and Marketing Spending ($M) +86% $303 $721 2006 2015 Adjusted Gross Margin ($M) +138% Investing to Drive Growth Ours Is Not a Cost Cutting Story PolyOne Corporation Page 16 Design and Service as a Differentiator Right Material & Color Desired Product Design Appropriate Manufacturing Process Delivering Concept to Commercialization Connecting the Dots with iQ Design Labs and InVisiO Color Design PolyOne Corporation Page 17 Customer First Through World-Class Service Strengthening relationships through:  Providing LSS services to small/medium sized customers  Providing training in Customer Centric Selling Skills with customers World’s Best Business Process Excellence Program in 2012* World’s Best Start-up program for Lean Six Sigma Deployment in 2009* 81% 93% 2006 2015 16.2% 9.7% 2006 2015 On-Time Delivery Working Capital % of Sales  52% of associates trained in LSS  Five consecutive years – CFO Magazine Best Working Capital Management in the chemical industry Commitment to Operational Excellence PolyOne Corporation Page 18 60% 97% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2008 Q4 2015 Pension Funding** As of December 31, 2015 Debt Maturities & Pension Funding Net Debt / Adjusted EBITDA*= 2.1x ** includes US-qualified pension plans only *TTM 12/31/2015 $550 $600 $200 $300 $400 $500 $600 $700 $800 2022 2023 Debt Maturities As of December 31, 2015 ($ millions) Coupon Rate: 3.750% 5.250% PolyOne Corporation Page 19 Free Cash Flow and Strong Balance Sheet Fund Investment / Shareholder Return  Expanding our sales, marketing, and technical capabilities  Investing in operational and LSS initiatives  ~75% of capital expenditures fund growth initiatives Organic Growth Acquisitions Share Repurchases Dividends $0.16 $0.20 $0.32 $0.40 $0.48 $0.10 $0.20 $0.30 $0.40 $0.50 2011 2012 2013 2014 2015 2016 Annual Dividend  Targets that expand our: • Specialty offerings • End market presence • Geographic breadth  Synergy opportunities  Adjacent material solutions  Repurchased nearly 1.0 million shares in Q4 2015  Repurchased 15.8 million shares since early 2013  4.2 million shares are available for repurchase under the current authorization $0.24 PolyOne Corporation Page 20 The New PolyOne: A Specialty Growth Company Why Invest In PolyOne?

AVIENT OVERVIEW OUR VISION: Creating specialized and sustainable material solutions that transform customer challenges into opportunities, bringing new products to life for a better world 2023 Financial GuidanceCompany Overview 2022 Pro Forma Revenue By: 9,700 Employees 104 Manufacturing Sites 20,000+ Customers Key Highlights  Premier formulator of specialized and sustainable material solutions  Asset-light business model, with flexibility to adapt to customer needs  Best-in-class technology and service (140+ PhDs / 2,500+ patents)  History of transformation through successful M&A while consistently returning cash to shareholders  Poised for continued future growth in excess of GDP $3.4B Revenue $2.40 $530M Adjusted EBITDA 15.6% Adjusted EBITDA Margins $200M Free Cash Flow 2.9x Net Leverage Over $1B in share buybacks since 2011 Raised dividend for 12 consecutive years, a 16% CAGR since 2011 Geography Segment Industry U.S. & Canada 64% 36% Specialty Engineered Materials Color Additives and Inks 37% 9% 4% 4% Building & Energy Telecom 4 CREATING A WORLD-CLASS SUSTAINABLE ORGANIZATION 1. 6.5% annualized long term sales growth leveraging sustainable solutions, composites, healthcare and emerging regions 2. WHAT WE DO: WE ARE A FORMULATOR 6 CUSTOM FORMULATION M AY 3 , 2023 W EB CAS T Keeping Safety First o Relentless focus on best-in-class safety performance as an ACC Responsible Care® organization Exceeding Customer Expectations o Complementary technologies and customer relationships offer opportunity for future revenue synergies o Proven innovation-led commercial strategy with strong brands and participation across the full value chain Collaboration in Innovation o Leveraging Dyneema®, the world’s strongest fiber™, to accelerate growth of sustainable, ultralight and high performance applications People – Culture is Everything o Talented, passionate and collaborative associates drive an effective integration strategy o Strong Great Places to Work® scores reflect positive integration efforts in first year AVIENT PROTECTIVE MATERIALS INTEGRATION 8 AVIENT PROTECTIVE MATERIALS K E Y I N D U S T R I E S PERSONAL PROTECTION Military • Law Enforcement • First Responders • Body Armor • Helmets • Vehicle Protection 50% MARINE & SUSTAINABLE INFRASTRUCTURE Towing / Mooring • Aquaculture • Floating Wind • Offshore Cranes 30% CONSUMER Consumer • Outdoor High Performance • Safety Equipment 9 Figures reflect approximate proportions of 2022 sales Q 1 P ER FO RM A N CE Q1 2023 PERFORMANCE VS. FX -11% FX -3% Total Avient -14% YoY Comparison against 2022 pro forma results • Aging infrastructure driving need for greater technological advancements and upgrades • Increased focus on strength and capacity of electrical grid plays into further adoption of composites into the market  UV, weather-resistance, customized capabilities  Best-in-class customer responsiveness  Local high-quality manufacturing, unparalleled breadth of portfolio  Expanding position in insulators, utility poles, crossarms, and wind energy Avient Confidential 16 ENERGY 16 • Fiber-optic investments from AT&T, Corning, Commscope continue to drive industry toward innovation • $42B BEAD program in Infrastructure Bill to increase cable deployments; well-positioned to capitalize on “Made in America” requirement and “last mile” buildout  Flame retardance, weather-resistance enables faster, safer, more reliable connections  Local manufacturing, unparalleled breadth of portfolio  Expanding position in insulation for wire jacketing, 5G buildout TELECOMMUNICATIONS Source: U.S.

Any such provision is recognized using the Company’s best estimate of the amount of loss incurred, or at the lower end of an estimated range, when a single best estimate is not determinable. Goodwill is tested for impairment at the reporting unit level. Indefinite-lived 78 POLYONE CORPORATION intangible assets are tested for impairment annually at the same time we test goodwill for impairment.

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