Non-compliance with the Code of Ethics Verified non-compliance by any of the applicable officers with this code of ethics will result in an evaluation of the non-compliance situation by the Audit Committee. Code of Ethics Applicable to Senior Financial Officers Reporting of violations of the Code of Ethics Non-compliance with the Code of Ethics

Non-Return Valve and Screw Tip 

Non-Phthalate Plastisol Formulations

Non-toxic formulations with low volatile organic compounds (VOC) and without added plasticizers

Non-yellowing, no discoloration or hazing

Non-phthalate pigments available

With such a reputation, the pressure was on to bring Owner/ Inventor David Skedeleski’s idea for a non-abrasive grip tape for the deck of surfboards to life. Ultimately, Avient customized a GLS™ wet grip TPE that outmaneuvered traditional materials—delivering dynamic hydrophobic performance, translucent aesthetics, non-abrasive comfort grip, and excellent UV protection. Beyond grip, the non-abrasive material doesn’t peel up thanks to a durable bond with the adhesive backing, giving customers a reliable solution that eliminates the problem of a slippery surface.

Page 3 • This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. In certain cases throughout this presentation, we have presented GAAP and non-GAAP financial measures Use of Non GAAP Measures presentation, we have presented GAAP and non-GAAP financial measures adjusted to reflect full-year 2011 Pro forma results, including ColorMatrix 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.

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. 4 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS and free cash flow. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include adjusted EPS, adjusted operating income, adjusted gross margin and adjusted EBITDA. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.