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Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for periods prior to the Acquisition Date. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

In general, people are still not sure exactly what they can do to support circularity. What is the Current State of the Circular Economy? What’s Up Next for the Circular Economy?

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 and are used to determine adjusted earnings.

 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. Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S. 1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.

 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. Schedule I Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except per share data) Below is a reconciliation of non-GAAP financial measures to the most directly comparable measures calculated and presented in accordance with U.S. 1) Special items are a non-GAAP financial measure.