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

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

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

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

Geon(TM) DB4822B CORAL NON-PHTH Geon(TM) DB4822B ROSE NON-PHTH PP FR 8-6 LMS-1000

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: Organic Performance (which excludes the impact of foreign exchange), Adjusted Earnings Per Share, Adjusted EBITDA, and Adjusted EBITDA margins. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

Geon(TM) DB4951A Red NP FR Geon(TM) DB4951A Black NP FR PP FR 8-6 LMS-1000