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Avient Corp. – ‘10-K’ for 12/31/20 – ‘EX-23.1’

On:  Thursday, 2/25/21, at 8:01am ET   ·   For:  12/31/20   ·   Accession #:  1122976-21-14   ·   File #:  1-16091

Previous ‘10-K’:  ‘10-K’ on 2/19/20 for 12/31/19   ·   Next:  ‘10-K’ on 2/22/22 for 12/31/21   ·   Latest:  ‘10-K’ on 2/20/24 for 12/31/23   ·   39 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/25/21  Avient Corp.                      10-K       12/31/20  116:14M

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.53M 
 2: EX-3.1      Articles of Incorporation/Organization or Bylaws    HTML     55K 
 3: EX-3.2      Articles of Incorporation/Organization or Bylaws    HTML    100K 
 4: EX-10.16    Material Contract                                   HTML     36K 
 5: EX-10.25    Material Contract                                   HTML     83K 
 6: EX-21.1     Subsidiaries List                                   HTML     65K 
 7: EX-23.1     Consent of Expert or Counsel                        HTML     36K 
 8: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 9: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
10: EX-32.1     Certification -- §906 - SOA'02                      HTML     32K 
11: EX-32.2     Certification -- §906 - SOA'02                      HTML     32K 
18: R1          Cover Page                                          HTML     94K 
19: R2          Consolidated Statements of Income                   HTML    142K 
20: R3          Consolidated Statements of Comprehensive Income     HTML     64K 
21: R4          Consolidated Balance Sheets                         HTML    132K 
22: R5          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
23: R6          Consolidated Statements of Cash Flows               HTML    128K 
24: R7          Consolidated Statements of Shareholders' Equity     HTML    101K 
25: R8          Consolidated Statements of Shareholders' Equity     HTML     41K 
                (Parenthetical)                                                  
26: R9          Description of Business and Summary of Significant  HTML    100K 
                Accounting Policies                                              
27: R10         Business Combinations                               HTML     60K 
28: R11         Discontinued Operations                             HTML     53K 
29: R12         Goodwill and Intangible Assets                      HTML     79K 
30: R13         Employee Separation and Restructuring Costs         HTML     39K 
31: R14         Financing Arrangements                              HTML     78K 
32: R15         Leasing Arrangements                                HTML     58K 
33: R16         Inventories, Net                                    HTML     39K 
34: R17         Property, Net                                       HTML     42K 
35: R18         Other Balance Sheet Liabilities                     HTML     57K 
36: R19         Employee Benefit Plans                              HTML    219K 
37: R20         Commitments and Contingencies                       HTML     55K 
38: R21         Income Taxes                                        HTML    143K 
39: R22         Share-Based Compensation                            HTML     68K 
40: R23         Segment Information                                 HTML    135K 
41: R24         Derivatives and Hedging                             HTML     46K 
42: R25         Selected Quarterly Financial Data (Unaudited)       HTML     98K 
43: R26         Description of Business and Summary of Significant  HTML    121K 
                Accounting Policies (Policy)                                     
44: R27         Description of Business and Summary of Significant  HTML     66K 
                Accounting Policies (Tables)                                     
45: R28         Business Combinations (Tables)                      HTML     53K 
46: R29         Discontinued Operations (Tables)                    HTML     54K 
47: R30         Goodwill and Intangible Assets (Tables)             HTML    110K 
48: R31         Employee Separation and Restructuring Costs         HTML     36K 
                (Tables)                                                         
49: R32         Financing Arrangements (Tables)                     HTML     75K 
50: R33         Leasing Arrangements (Tables)                       HTML     57K 
51: R34         Inventories (Tables)                                HTML     40K 
52: R35         Property, Net (Tables)                              HTML     42K 
53: R36         Other Balance Sheet Liabilities (Tables)            HTML     56K 
54: R37         Employee Benefit Plans (Tables)                     HTML    225K 
55: R38         Commitments and Contingencies (Tables)              HTML     43K 
56: R39         Income Taxes (Tables)                               HTML    139K 
57: R40         Share-Based Compensation (Tables)                   HTML     67K 
58: R41         Segment Information (Tables)                        HTML    126K 
59: R42         Derivatives and Hedging (Tables)                    HTML     40K 
60: R43         Selected Quarterly Financial Data (Unaudited)       HTML     98K 
                (Tables)                                                         
61: R44         Description of Business and Summary of Significant  HTML     60K 
                Accounting Policies - Narrative (Details)                        
62: R45         Description of Business and Summary of Significant  HTML     69K 
                Accounting Policies - Accumulated Other                          
                Comprehensive Loss (Details)                                     
63: R46         Business Combinations - Narrative (Details)         HTML     89K 
64: R47         Business Combinations - Purchase Price Allocation   HTML     88K 
                (Details)                                                        
65: R48         Business Combinations - Schedule of Pro forma       HTML     36K 
                Information (Details)                                            
66: R49         Discontinued Operations - Narrative (Details)       HTML     46K 
67: R50         Discontinued Operations - Schedule of Discontinued  HTML     68K 
                Operations (Details)                                             
68: R51         Goodwill and Intangible Assets - Goodwill By        HTML     48K 
                Operating Segment (Details)                                      
69: R52         Goodwill and Intangible Assets - Carrying Value     HTML     55K 
                And Accumulated Amortization Of Intangible Assets                
                (Details)                                                        
70: R53         Goodwill and Intangible Assets - Narrative          HTML     33K 
                (Details)                                                        
71: R54         Goodwill and Intangible Assets - Schedule of        HTML     42K 
                Future Amortization (Details)                                    
72: R55         Employee Separation and Restructuring Costs -       HTML     53K 
                Narrative (Details)                                              
73: R56         Employee Separation and Restructuring Costs -       HTML     37K 
                Income Statement (Details)                                       
74: R57         Financing Arrangements - Components of Long-Term    HTML     76K 
                Debt (Details)                                                   
75: R58         Financing Arrangements - Narrative (Details)        HTML    101K 
76: R59         Financing Arrangements - Long-Term Debt Maturity    HTML     49K 
                Schedule (Details)                                               
77: R60         Leasing Arrangements - Lease Cost (Details)         HTML     37K 
78: R61         Leasing Arrangements - Narrative (Details)          HTML     37K 
79: R62         Leasing Arrangements - Schedule of Maturity Of      HTML     50K 
                Lease Liabilities Current Year (Details)                         
80: R63         Leasing Arrangements - Schedule of Maturity Of      HTML     48K 
                Lease Liabilities Prior Year (Details)                           
81: R64         Inventories, Net - Components Of Inventories        HTML     40K 
                (Details)                                                        
82: R65         Property, Net - Components of Property, Net         HTML     45K 
                (Details)                                                        
83: R66         Property, Net - Narrative (Details)                 HTML     33K 
84: R67         Other Balance Sheet Liabilities - Components Of     HTML     88K 
                Other Liabilities (Details)                                      
85: R68         Employee Benefit Plans - Narrative (Details)        HTML     60K 
86: R69         Employee Benefit Plans - Change in Benefit          HTML     91K 
                Obligation, Change in Plan Assets and Components                 
                of Funded Status (Details)                                       
87: R70         Employee Benefit Plans - Amounts Included in        HTML     44K 
                Consolidated Balance Sheets (Details)                            
88: R71         Employee Benefit Plans - Schedule of Projected and  HTML     43K 
                Accumulated Benefit Obligations in Excess of Plan                
                Assets (Details)                                                 
89: R72         Employee Benefit Plans - Weighted Average           HTML     46K 
                Assumptions Used to Determine Benefit Obligation                 
                (Details)                                                        
90: R73         Employee Benefit Plans - Components of Net Period   HTML     56K 
                Benefit Cost (Details)                                           
91: R74         Employee Benefit Plans - Weighted Average           HTML     48K 
                Assumptions Used to Determine Net Periodic Benefit               
                Cost (Details)                                                   
92: R75         Employee Benefit Plans - Fair Values of Pension     HTML     85K 
                Plan Assets (Details)                                            
93: R76         Employee Benefit Plans - Estimated Future Benefit   HTML     48K 
                Payments (Details)                                               
94: R77         Employee Benefit Plans - Schedule Of Contributions  HTML     36K 
                To The Retirement Savings Plan (Details)                         
95: R78         Commitments and Contingencies - Narrative           HTML     61K 
                (Details)                                                        
96: R79         Commitments and Contingencies - Schedule Of         HTML     41K 
                Changes In Environmental Accrued Liabilities                     
                (Details)                                                        
97: R80         Income Taxes - Schedule of Income (Loss) Before     HTML     39K 
                Income Taxes (Details)                                           
98: R81         Income Taxes - Summary of Income Tax Expense        HTML     50K 
                (Details)                                                        
99: R82         Income Taxes - Effective Income Tax Rate            HTML     76K 
                Reconciliation (Details)                                         
100: R83         Income Taxes - Narrative (Details)                  HTML     76K  
101: R84         Income Taxes - Components of Deferred Tax           HTML     76K  
                Liabilities and Assets (Details)                                 
102: R85         Income Taxes - Changes In Unrecognized Tax          HTML     47K  
                Benefits (Details)                                               
103: R86         Share-Based Compensation - Narrative (Details)      HTML     74K  
104: R87         Share-Based Compensation - Summary Of Compensation  HTML     40K  
                Expense (Details)                                                
105: R88         Share-Based Compensation - Summary Of Assumptions   HTML     45K  
                Related To Grants (Details)                                      
106: R89         Share-Based Compensation - Summary Of Stock         HTML     71K  
                Appreciation Rights (Details)                                    
107: R90         Segment Information - Narrative (Details)           HTML     38K  
108: R91         Segment Information - Schedule of Segment           HTML     89K  
                Information (Details)                                            
109: R92         Segment Information - Schedule of Revenue and       HTML     89K  
                Long-Lived Assets (Details)                                      
110: R93         Derivatives and Hedging - Narrative (Details)       HTML     62K  
111: R94         Derivatives and Hedging - Fair Value Of             HTML     47K  
                Derivatives (Details)                                            
112: R95         Selected Quarterly Financial Data (Unaudited) -     HTML    106K  
                Schedule Of Quarterly Financial Data (Details)                   
114: XML         IDEA XML File -- Filing Summary                      XML    207K  
17: XML         XBRL Instance -- avnt-20201231_htm                   XML   3.82M 
113: EXCEL       IDEA Workbook of Financial Reports                  XLSX    148K  
13: EX-101.CAL  XBRL Calculations -- avnt-20201231_cal               XML    408K 
14: EX-101.DEF  XBRL Definitions -- avnt-20201231_def                XML   1.01M 
15: EX-101.LAB  XBRL Labels -- avnt-20201231_lab                     XML   2.47M 
16: EX-101.PRE  XBRL Presentations -- avnt-20201231_pre              XML   1.51M 
12: EX-101.SCH  XBRL Schema -- avnt-20201231                         XSD    233K 
115: JSON        XBRL Instance as JSON Data -- MetaLinks              573±   863K  
116: ZIP         XBRL Zipped Folder -- 0001122976-21-000014-xbrl      Zip    522K  


‘EX-23.1’   —   Consent of Expert or Counsel


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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following Registration Statements:
(1)
Registration Statement (Form S-8 No. 333-238246) pertaining to the PolyOne Corporation 2020 Equity and Incentive Compensation Plan;
(2)
Registration Statement (Form S-8 No. 333-231236) pertaining to the PolyOne Supplemental Retirement Benefit Plan (As Amended and Restated Effective January 1, 2014);
(3)
Registration Statement (Form S-8 No. 333-217879) pertaining to the PolyOne Corporation 2017 Equity and Incentive Compensation Plan;
(4)
Registration Statement (Form S-8 No. 333-205919) pertaining to the Amended and Restated PolyOne Corporation 2010 Equity and Performance Incentive Plan;
 (5) 
Registration Statement (Form S-8 No. 333-181787) pertaining to the PolyOne Corporation 2010 Equity and Performance Incentive Plan;
 
 (6) 
Registration Statement (Form S-8 No. 333-166775) pertaining to the PolyOne Corporation 2010 Equity and Performance Incentive Plan;
 
 (7) 
Registration Statement (Form S-8 No. 333-157486) pertaining to the PolyOne Retirement Savings Plan;
(8)
Registration Statement (Form S-8 No. 333-47796) pertaining to Post-Effective Amendment No. 3 on Form S-8 to Form S-4 pertaining to the Geon Company 1993 Incentive Stock Plan, the Geon Company 1995 Incentive Stock Plan, the Geon Company 1998 Interim Stock Award Plan, the Geon Company 1999 Incentive Stock Plan, the PolyOne Corporation Deferred Compensation Plan for Non-Employee Directors and the M.A. Hanna Company Long-Term Incentive Plan;
(9)
Registration Statement (Form S-8 No. 333-141029) pertaining to the PolyOne Retirement Savings Plan and the DH Compounding Company Savings and Retirement Plan and Trust; and
(10)
Registration Statement (Form S-3 No. 333-236116) of PolyOne Corporation of our reports dated February 24, 2021, with respect to the consolidated financial statements of Avient Corporation and the effectiveness of internal control over financial reporting of Avient Corporation, included in this Annual Report (Form 10-K) of Avient Corporation for the year ended December 31, 2020.
of our reports dated February 25, 2021, with respect to the consolidated financial statements of Avient Corporation and the effectiveness of internal control over financial reporting of Avient Corporation, included in this Annual Report (Form 10-K) of Avient Corporation for the year ended December 31, 2020.

/s/ Ernst & Young LLP

Cleveland, Ohio
February 25, 2021



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/25/21
2/24/21
For Period end:12/31/2011-K,  4,  SD
1/1/14
 List all Filings 


14 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/07/24  Avient Corp.                      10-Q        3/31/24   59:62M
 2/20/24  Avient Corp.                      10-K       12/31/23  113:11M
11/02/23  Avient Corp.                      10-Q        9/30/23   65:5.5M
 7/27/23  Avient Corp.                      10-Q        6/30/23   66:7.9M
 5/11/23  Avient Corp.                      S-8         5/11/23    4:83K                                    Donnelley … Solutions/FA
 5/03/23  Avient Corp.                      10-Q        3/31/23   63:7.3M
 2/22/23  Avient Corp.                      10-K       12/31/22  112:13M
11/02/22  Avient Corp.                      10-Q        9/30/22   63:7.2M
 7/26/22  Avient Corp.                      10-Q        6/30/22   59:5M
 4/27/22  Avient Corp.                      10-Q        3/31/22   60:5.5M
 2/22/22  Avient Corp.                      10-K       12/31/21  112:13M
10/28/21  Avient Corp.                      10-Q        9/30/21   64:9.1M
 7/30/21  Avient Corp.                      10-Q        6/30/21   62:5.9M
 4/30/21  Avient Corp.                      10-Q        3/31/21   60:5M


25 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/15/20  Avient Corp.                      8-K:1,2,5,9 5/13/20   11:1.1M                                   Donnelley … Solutions/FA
 3/30/20  Avient Corp.                      DEF 14A     5/14/20    1:2.5M                                   ActiveDisclosure/FA
 2/19/20  Avient Corp.                      10-K       12/31/19  112:18M
10/22/19  Avient Corp.                      10-Q        9/30/19   62:8M
 7/25/19  Avient Corp.                      10-Q        6/30/19   58:7.1M
 5/06/19  Avient Corp.                      S-8         5/06/19    5:115K                                   Donnelley … Solutions/FA
11/13/18  Avient Corp.                      8-K:1,2,9  11/09/18    2:844K                                   Donnelley … Solutions/FA
 7/24/18  Avient Corp.                      10-Q        6/30/18   54:4.5M
10/25/17  Avient Corp.                      10-Q        9/30/17   53:4.5M
 7/25/17  Avient Corp.                      10-Q        6/30/17   54:5.2M
 4/27/17  Avient Corp.                      10-Q        3/31/17   57:6.5M
 3/31/17  Avient Corp.                      DEF 14A     5/11/17    1:1.9M                                   Donnelley … Solutions/FA
 8/05/16  Avient Corp.                      8-K:1,2,9   8/03/16    2:56K                                    Donnelley … Solutions/FA
 7/27/16  Avient Corp.                      10-Q        6/30/16   61:5M
 2/12/16  Avient Corp.                      10-K       12/31/15  115:16M
 4/03/15  Avient Corp.                      DEF 14A     5/14/15    1:2.5M                                   Donnelley … Solutions/FA
 2/13/15  Avient Corp.                      10-K       12/31/14  123:19M                                    Workiva Inc Wde… FA01/FA
 7/22/14  Avient Corp.                      10-Q        6/30/14   71:8.3M                                   Montgomery Gwend… Ann/FA
 2/13/14  Avient Corp.                      10-K       12/31/13  128:19M                                    Montgomery Gwend… Ann/FA
 3/05/13  Avient Corp.                      8-K:1,2,9   2/28/13    4:3.4M                                   Donnelley … Solutions/FA
 2/12/13  Avient Corp.                      10-K       12/31/12  124:18M                                    Montgomery Gwend… Ann/FA
 5/04/11  Avient Corp.                      10-Q        3/31/11   35:1.8M                                   Donnelley … Solutions/FA
 2/29/08  Avient Corp.                      10-K       12/31/07   18:2.1M                                   Bowne BCL/FA
 7/05/06  Avient Corp.                      8-K:1,9     6/30/06    3:83K                                    Bowne BCL/FA
 3/27/97  Geon Co.                          10-K405    12/31/96   30:1.7M                                   Bowne BCL/FA
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