https://www.avient.com/sites/default/files/2022-08/Avient CDP_Climate_Change_Questionnaire_2022.pdf
From (years) To (years) Comment
Short-term 0 5
Medium-term 5 15
Long-term 15 30
C2.1b
(C2.1b) How does your organization define substantive financial or strategic impact
on your business?
Time horizon covered by the financial planning process for Assets: short
term to 5 years out.
We assumed 50 weeks a year and 5 days a week of commuting
when estimating.
https://www.avient.com/sites/default/files/resources/PolyOne%25202015%2520Annual%2520Report.pdf
Greenville, Ohio
5.
Louis, Missouri 5.
Orangeville, Ontario, 5.
https://www.avient.com/sites/default/files/2020-07/avient-abac-spanish-la-200720.pdf
2
Soborno de funcionarios del gobierno 2
Soborno comercial 3
Pagos de facilitación y coimas 3
Trabajar con agentes, distribuidores y otros terceros 3
Proceso de debida diligencia y aprobación 3
Señales de alerta 4
Requisitos de contabilidad y mantenimiento de registros 4
Denuncia de posibles transgresiones 4
Línea directa de ética de Avient 5
Protección contra represalias 5
Referencia rápida: LO QUE SE DEBE Y NO SE DEBE HACER PARA EVITAR EL SOBORNO Y LA CORRUPCIÓN 6
1
Política global antisoborno y
anticorrupción de nuestra empresa
Avient prohíbe terminantemente el fraude, el soborno
y otras prácticas comerciales corruptas en todas sus
operaciones comerciales llevadas a cabo en cualquier
parte del mundo.
subject=
5
• Al asesor jurídico de Avient por correo electrónico a
legal.officer@avient.com
https://www.avient.com/sites/default/files/2020-07/avient-abac-france-200718.pdf
2
Corruption de représentants officiels publics 2
Corruption commerciale 3
Paiements de facilitation et commissions occultes 3
Travailler avec des agents, distributeurs et autres tiers 3
Diligence raisonnable et processus d’approbation 3
Alertes 4
Exigences en matière de comptabilité et de tenue des registres 4
Signalement des violations potentielles 4
Ligne d’assistance Éthique d’Avient 5
Protection contre les représailles 5
Référence rapide : ABAC, À FAIRE ET À NE PAS FAIRE 6
1
Notre Politique mondiale de lutte
contre la corruption et les
pots-de-vin
Avient interdit strictement la fraude, les pots-de-vin
et autres pratiques commerciales corrompues dans
toutes ses opérations commerciales et partout dans le
monde.
Votre superviseur ou tout responsable d’Avient
5
• Le directeur de la conformité interne, par e-mail, à
l’adresse ethics.officer@avient.com
• Le directeur juridique d’Avient, par e-mail, à l’adresse
legal.officer@avient.com
• Tout membre du département juridique
• Ligne d’assistance Éthique d’Avient
Ligne d’assistance Éthique d’Avient
La ligne d‘assistance Éthique est disponible dans le
monde entier, dans plus de 20 langues, 24 heures sur
24, 7 jours sur 7, par téléphone ou sur le site web.
https://www.avient.com/sites/default/files/2020-07/avient-abac-sweden-200721.pdf
2
Bestickning av offentliga tjänstemän 2
Kommersiella mutor 3
Betalningar av smörjpengar (facilitation payments) och kickbacks 3
Att arbeta med ombud, distributörer och andra tredje parter 3
Due diligence och godkännandeprocessen 3
Varningssignaler 4
Krav avseende redovisning och bokföring 4
Rapportering av eventuella överträdelser 4
Avients jourlinje för etikfrågor 5
Skydd mot repressalier 5
Snabbreferens: BEKÄMPANDE AV MUTOR OCH KORRUPTION – VAD DU BÖR GÖRA OCH INTE GÖRA 6
1
Vår globala policy för bekämpande
av mutor och korruption
Avient förbjuder strängeligen bedrägeri, bestickning och
andra korrupta affärsmetoder i all vår affärsverksamhet
överallt i världen.
Din arbetsledare eller vilken chef som helst inom Avient
5
• Bolagets etikinspektör via e-post på
ethics.officer@avient.com
• Avients chefsjurist via e-post på
legal.officer@avient.com
• Vilken som helst medlem av den juridiska
avdelningen
• Avients jourlinje för etikfrågor
Avients jourlinje för etikfrågor
Jourlinjen för etikfrågor finns tillgänglig globalt på 20
språk, dygnet runt, 7 dagar i veckan, både per telefon
och på en webbsida.
https://www.avient.com/sites/default/files/2024-12/Terms and Conditions of Sale for France.pdf
Within the limits of Article 5, Seller warrants good and clear title in goods subject to the sale
and that the Product conforms at the time of shipment to a Certificate of Analysis, a Certificate of Compliance, or a Product
Specification Sheet, if any such document exists, and other specifications signed by Seller (“Specifications”).
Likewise, Seller makes no warranties, express or implied, including, but not
limited to, implied warranties of merchantability and fitness for a particular purpose, with respect to samples or
developmental material.
5.
Late payments will bear contractual interest at the rate of five (5) times
the legal interest rate for the current year.
https://www.avient.com/sites/default/files/2024-09/Terms and Conditions of Sale for Denmark.pdf
The act of providing
a sample or developmental material does not operate
as permission, recommendation, or inducement to
practice any patented invention without permission
of the patent owner
5.
Forsinkede betalinger vil blive forrentet med
den maksimale procent, der er tilladt i henhold til § 5 i
Buyer shall make all payments hereunder in cash or
cash equivalent at face value in the funds, within the
time, and at the location indicated on Seller’s in-
voice.
mum percent permitted under section 5 of the Dan-
ish Interest Act.
https://www.avient.com/sites/default/files/2020-07/avient-abac-czech-200717.pdf
2
Uplácení vládních činitelů 2
Komerční úplatkářství 3
Platby za rychlé vyřízení a nezákonné provize 3
Spolupráce se zástupci, distributory a dalšími třetími stranami 3
Proces náležité péče a schvalování 3
Výstražné signály 4
Požadavky na účetnictví a uchovávání záznamů 4
Hlášení možných porušení 4
Horká linka pro etiku společnosti Avient 4
Ochrana před odvetou 5
Rychlý odkaz: PRO A PROTI APLIKACE ZÁKONŮ O ÚPLATKÁŘSTVÍ A KORUPCI 6
1
Globální zásady boje proti
úplatkářství a korupci společnosti
Společnost Avient přísně zakazuje jakékoliv podvody,
úplatkářství a další korupční obchodní praktiky ve všech
našich obchodních činnostech kdekoli na světě.
subject=
http://avient.ethicspoint.com
5
uvedených na webu.
https://www.avient.com/sites/default/files/AVNT Q1 2023 Earnings Press Release.pdf
https://www.avient.com/
5
Forward-looking Statements
In this press release, statements that are not reported financial results or other historical
information are "forward-looking statements" within the meaning of the Private Securities
Litigation Reform Act of 1995.
2) Tax adjustments include the net tax impact from non-recurring income tax items, adjustments to uncertain tax position reserves and changes
to valuation allowances.
10
Attachment 4
Avient Corporation
Condensed Consolidated Balance Sheets
(In millions)
(Unaudited)
March 31, 2023
December 31,
2022
ASSETS
Current assets:
Cash and cash equivalents $ 582.7 $ 641.1
Accounts receivable, net 484.4 440.6
Inventories, net 371.9 372.7
Other current assets 125.3 115.3
Total current assets 1,564.3 1,569.7
Property, net 1,045.7 1,049.2
Goodwill 1,689.7 1,671.9
Intangible assets, net 1,601.7 1,597.6
Other non-current assets 209.8 196.6
Total assets $ 6,111.2 $ 6,085.0
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term debt $ 2.2 $ 2.2
Accounts payable 448.1 454.4
Accrued expenses and other current liabilities 386.9 412.8
Total current liabilities 837.2 869.4
Non-current liabilities:
Long-term debt 2,177.7 2,176.7
Pension and other post-retirement benefits 66.2 67.2
Deferred income taxes 332.5 342.5
Other non-current liabilities 329.0 276.4
Total non-current liabilities 2,905.4 2,862.8
SHAREHOLDERS' EQUITY
Avient shareholders’ equity 2,349.8 2,334.5
Noncontrolling interest 18.8 18.3
Total equity 2,368.6 2,352.8
Total liabilities and equity $ 6,111.2 $ 6,085.0
11
Attachment 5
Avient Corporation
Condensed Consolidated Statements of Cash Flows (Unaudited)
(In millions)
Three Months Ended
March 31,
2023 2022
Operating Activities
Net income $ 20.4 $ 84.5
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization 48.7 35.7
Accelerated depreciation 1.8 2.1
Share-based compensation expense 3.2 3.2
Changes in assets and liabilities, net of the effect of acquisitions:
Increase in accounts receivable (40.2) (118.8)
Decrease (increase) in inventories 3.8 (15.1)
(Decrease) increase in accounts payable (9.9) 90.5
Accrued expenses and other assets and liabilities, net (50.0) (63.2)
Net cash (used) provided by operating activities (22.2) 18.9
Investing activities
Capital expenditures (20.3) (13.3)
Net proceeds from divestiture 7.3 —
Net cash used by investing activities (13.0) (13.3)
Financing activities
Purchase of common shares for treasury — (15.8)
Cash dividends paid (22.5) (21.7)
Repayment of long-term debt (0.8) (2.4)
Other financing (2.3) (3.9)
Net cash used by financing activities (25.6) (43.8)
Effect of exchange rate changes on cash 2.4 (0.4)
Decrease in cash and cash equivalents (58.4) (38.6)
Cash and cash equivalents at beginning of year 641.1 601.2
Cash and cash equivalents at end of period $ 582.7 $ 562.6
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.
https://www.avient.com/sites/default/files/2025-01/Securities Trading Policy %282024%29 Final.pdf
In addition, penalties can be imposed on a company that, through its managers or
supervisors:
(i) knew or recklessly disregarded the fact that an employee or other person
associated with the company was likely to engage in insider trading violations;
and
(ii) failed to take appropriate actions to prevent or detect the violation.
5.
These
requirements include that you act in good faith, that you not modify your trading
instructions while you possess material nonpublic information and that you not enter into
5
or alter a corresponding or hedging transaction or position.