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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.

1 AVIENT CORPORATION AUDIT COMMITTEE CHARTER Authority The Board of Directors, by resolution dated 2000年8月31日, established the Audit Committee.

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.

 Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: • Our ability to identify and evaluate acquisition targets and consummate acquisitions; • The ability to successfully integrate acquired companies into our operations, retain the management teams of acquired companies, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings; • Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; • Our ability to achieve new business gains; • The effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; • Changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business; • Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; • Fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; • Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; • An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals; • Information systems failures and cyber attacks; • Our ability to continue to pay regular cash dividends and the amounts and timing of any future dividends; and • Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation.  The above list of factors is not exhaustive.  We undertake no obligation to publicly update forward-looking statements, whether as a result of new information, future events or otherwise. 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments. Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments.

 Factors that could cause actual results to differ materially from those implied by these forward-looking statements include, but are not limited to: • Our ability to identify and evaluate acquisition targets and consummate acquisitions; • The ability to successfully integrate acquired companies into our operations, retain the management teams of acquired companies, retain relationships with customers of acquired companies, and achieve the expected results of such acquisitions, including whether such businesses will be accretive to our earnings; • Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and cost of credit in the future; • Our ability to achieve new business gains; • The effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; • Changes in polymer consumption growth rates and laws and regulations regarding the disposal of plastic in jurisdictions where we conduct business; • Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online; • Fluctuations in raw material prices, quality and supply and in energy prices and supply; production outages or material costs associated with scheduled or unscheduled maintenance programs; • Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters; • An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital reductions, cost reductions and employee productivity goals; • Information systems failures and cyber attacks; • Our ability to continue to pay regular cash dividends and the amounts and timing of any future dividends; and • Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and changes in the rate of inflation 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments. Tax adjustments include the net tax expense/benefit from one-time income tax items, the set-up or reversal of uncertain tax position reserves and deferred income tax valuation allowance adjustments.

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.

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. Senior management believes the measures described above are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.