Microsoft PowerPoint - Recast Financial Information for Pension Standard v13 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07: Presentation of Net Periodic Pension and Postretirement Benefit Cost 2018年4月26日 POLYONE CORPORATION 2 Reflects quarterly GAAP financial adjustments for the adoption of ASU 2017-07.

This is due to the inherent difficulty of forecasting the timing and amount of certain items, such as, but not limited to, mark-to-market adjustments associated with benefit plans, environmental remediation costs, acquisition-related costs, and other non-routine costs. F X ) -10% -11% -3% -12% 15 Avient ex. Avient Specialty Other Specialty / 2023E(%) 37 79 89 83 81 76 73 90 82 77 76 74 70 58 22 MULTIPLE EXPANSION Avient Specialty Other Specialty / Note: Avient reflects 2023 adjusted EBITDA guidance of $530M and closing share price of $36.50.

TECHNICAL SERVICES Avient Specialty Engineered Materials COULD YOUR PRODUCT DEVELOPMENT PROCESS BENEFIT FROM ADDITIONAL RESOURCES THAT EXPAND YOUR DESIGN, DEVELOPMENT, TESTING, AND TECHNICAL CAPABILITIES? When you work with Avient, you get more than an unmatched materials portfolio. Avient makes no warranties or guarantees respecting suitability of either Avient’s products or the information for your process or end-use application.

TECHNICAL SERVICES Avient Specialty Engineered Materials COULD YOUR PRODUCT DEVELOPMENT PROCESS BENEFIT FROM ADDITIONAL RESOURCES THAT EXPAND YOUR DESIGN, DEVELOPMENT, TESTING, AND TECHNICAL CAPABILITIES? When you work with Avient, you get more than an unmatched materials portfolio. Avient makes no warranties or guarantees respecting suitability of either Avient’s products or the information for your process or end-use application.

Avient’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of Avient and each business segment and to allocate resources. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. For the same reasons, Avient is unable to address the probable significance of the unavailable information.

BENEFITS OF THE SYSTEM? The packaging is designed to effectively contain and transport Avient liquid colors and additives. Avient makes no warranties or guarantees respecting suitability of either Avient’s products or the information for your process or end-use application.

With our pre-dispersed pigments and additives, you’ll also benefit by eliminating the need to handle, measure and mix, meaning fewer processing steps. Avient makes no warranties or guarantees respecting suitability of either Avient’s products or the information for your process or end-use application. www.avient.com Copyright © 2020, Avient Corporation.

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