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.

N95 masks, for example, rely on multi-layer construction, with a middle layer made from melt-blown non-woven material. This masterbatch was necessary for the manufacture of melt-blown non-woven polypropylene used to make the protective face masks with long-lasting filtration properties. By introducing additives with charge storage properties, “charge traps” were created to capture the electret charge being applied to melt-blown non-woven material.

N95 masks, for example, rely on multi-layer construction, with a middle layer made from melt-blown non-woven material. This masterbatch was necessary for the manufacture of melt-blown non-woven polypropylene used to make the protective face masks with long-lasting filtration properties. By introducing additives with charge storage properties, “charge traps” were created to capture the electret charge being applied to melt-blown non-woven material.

N95 masks, for example, rely on multi-layer construction, with a middle layer made from melt-blown non-woven material. This masterbatch was necessary for the manufacture of melt-blown non-woven polypropylene used to make the protective face masks with long-lasting filtration properties. By introducing additives with charge storage properties, “charge traps” were created to capture the electret charge being applied to melt-blown non-woven material.

Use of Non-GAAP Measures This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. The non-GAAP financial measures include: adjusted EPS, adjusted operating income, free cash flow and adjusted EBITDA. A reconciliation of each historical 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.avient.com.

DM691#41 NAVY BLUE NON-PHTHALATE DM691#42 NAVY BLUE NON-PHTHALATE PP FR 8-6 LMS-1000

DM691O NAVY BLUE NON-PHTHALATE DM691P NAVY BLUE NON-PHTHALATE PP FR 8-6 LMS-1000

Testing results show that Trilliant HC 2020 retains higher tensile strength than common FR PC/ABS materials after seven-day exposure to typical disinfectants. Developed as a drop-in replacement for FR PC/ABS, this innovative Trilliant HC formulation was recently used successfully by a medical device OEM seeking to improve resistance to cracking and brittleness for its housings. No retooling was required, and the material met key targets for chemical and flame resistance.

PolyOne IR Presentation - GS - 5/21/14 - w Non GAAP PolyOne IR Presentation - Sidoti - w Non GAAP Forward Looking Statements and Non GAAP Measures

PolyOne IR Presentation - GS - 5/21/14 - w Non GAAP PolyOne IR Presentation - Sidoti - w Non GAAP Forward Looking Statements and Non GAAP Measures