Avient Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.PRE’

On:  Tuesday, 2/20/24, at 12:52pm ET   ·   For:  12/31/23   ·   Accession #:  1122976-24-19   ·   File #:  1-16091

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Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.03M 
 2: EX-10.19    Material Contract                                   HTML     36K 
 3: EX-10.29    Material Contract                                   HTML    121K 
 4: EX-21.1     Subsidiaries List                                   HTML    107K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     35K 
10: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     41K 
                Awarded Compensation                                             
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     34K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     34K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     32K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     32K 
16: R1          Cover Page                                          HTML     98K 
17: R2          Audit Information                                   HTML     36K 
18: R3          Consolidated Statements of Income                   HTML    153K 
19: R4          Consolidated Statements of Comprehensive Income     HTML     69K 
20: R5          Consolidated Balance Sheets                         HTML    155K 
21: R6          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
22: R7          Consolidated Statements of Cash Flows               HTML    121K 
23: R8          Consolidated Statements of Shareholders' Equity     HTML    100K 
24: R9          Consolidated Statements of Shareholders' Equity     HTML     32K 
                (Parenthetical)                                                  
25: R10         DESCRIPTION Of BUSINESS AND SUMMARY OF SIGNIFICANT  HTML     89K 
                ACCOUNTING POLICIES                                              
26: R11         Business Combinations                               HTML     65K 
27: R12         Discontinued Operations                             HTML     47K 
28: R13         Goodwill and Intangible Assets                      HTML     77K 
29: R14         Employee Separation and Restructuring Costs         HTML     61K 
30: R15         Financing Arrangements                              HTML     83K 
31: R16         Leasing Arrangements                                HTML     52K 
32: R17         Inventories, Net                                    HTML     39K 
33: R18         Property, Net                                       HTML     42K 
34: R19         Other Balance Sheet Liabilities                     HTML     58K 
35: R20         Employee Benefit Plans                              HTML    219K 
36: R21         Commitments and Contingencies                       HTML     52K 
37: R22         Income Taxes                                        HTML    144K 
38: R23         Share-Based Compensation                            HTML     70K 
39: R24         Segment Information                                 HTML    109K 
40: R25         Derivatives and Hedging                             HTML     45K 
41: R26         DESCRIPTION Of BUSINESS AND SUMMARY OF SIGNIFICANT  HTML    113K 
                ACCOUNTING POLICIES (Policies)                                   
42: R27         DESCRIPTION Of BUSINESS AND SUMMARY OF SIGNIFICANT  HTML     61K 
                ACCOUNTING POLICIES (Tables)                                     
43: R28         Business Combinations (Tables)                      HTML     63K 
44: R29         Discontinued Operations (Tables)                    HTML     49K 
45: R30         Goodwill and Intangible Assets (Tables)             HTML    111K 
46: R31         Employee Separation and Restructuring Costs         HTML     62K 
                (Tables)                                                         
47: R32         Financing Arrangements (Tables)                     HTML     79K 
48: R33         Leasing Arrangements (Tables)                       HTML     51K 
49: R34         Inventories, Net (Tables)                           HTML     40K 
50: R35         Property, Net (Tables)                              HTML     41K 
51: R36         Other Balance Sheet Liabilities (Tables)            HTML     58K 
52: R37         Employee Benefit Plans (Tables)                     HTML    227K 
53: R38         Commitments and Contingencies (Tables)              HTML     43K 
54: R39         Income Taxes (Tables)                               HTML    142K 
55: R40         Share-Based Compensation (Tables)                   HTML     67K 
56: R41         Segment Information (Tables)                        HTML    101K 
57: R42         Derivatives and Hedging (Tables)                    HTML     37K 
58: R43         DESCRIPTION Of BUSINESS AND SUMMARY OF SIGNIFICANT  HTML     53K 
                ACCOUNTING POLICIES - Narrative (Details)                        
59: R44         DESCRIPTION Of BUSINESS AND SUMMARY OF SIGNIFICANT  HTML     66K 
                ACCOUNTING POLICIES - Schedule Of Accumulated                    
                Other Comprehensive Income (Loss) (Details)                      
60: R45         BUSINESS COMBINATIONS - Narrative (Details)         HTML     47K 
61: R46         BUSINESS COMBINATIONS - Schedule of Purchase Price  HTML    107K 
                Allocation (Details)                                             
62: R47         BUSINESS COMBINATIONS - Schedule of Pro Forma       HTML     36K 
                Information Sales and Income from Continuing                     
                Operations (Details)                                             
63: R48         DISCONTINUED OPERATIONS - Narrative (Details)       HTML     45K 
64: R49         DISCONTINUED OPERATIONS - Schedule of Discontinued  HTML     56K 
                Operations (Details)                                             
65: R50         GOODWILL AND INTANGIBLE ASSETS -Schedule of         HTML     45K 
                Goodwill and Changes in Carrying Amount of                       
                Goodwill by Operating Segment (Details)                          
66: R51         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     61K 
                Indefinite and Finite-Lived Intangible Assets                    
                (Details)                                                        
67: R52         GOODWILL AND INTANGIBLE ASSETS - Narrative          HTML     33K 
                (Details)                                                        
68: R53         GOODWILL AND INTANGIBLE ASSETS - Schedule of        HTML     42K 
                Future Amortization (Details)                                    
69: R54         EMPLOYEE SEPARATION AND RESTRUCTURING COSTS -       HTML     49K 
                Narrative (Details)                                              
70: R55         EMPLOYEE SEPARATION AND RESTRUCTURING COSTS -       HTML     48K 
                Schedule of Integration Restructuring (Details)                  
71: R56         EMPLOYEE SEPARATION AND RESTRUCTURING COSTS -       HTML     43K 
                Income Statement (Details)                                       
72: R57         FINANCING ARRANGEMENTS - Schedule of Components of  HTML     88K 
                Debt (Details)                                                   
73: R58         FINANCING ARRANGEMENTS - Narrative (Details)        HTML     80K 
74: R59         FINANCING ARRANGEMENTS - Schedule of Maturities of  HTML     50K 
                Long-term Debt (Details)                                         
75: R60         LEASING ARRANGEMENTS - Schedule of Lease Cost       HTML     38K 
                (Details)                                                        
76: R61         LEASING ARRANGEMENTS - Narrative (Details)          HTML     37K 
77: R62         LEASING ARRANGEMENTS - Schedule of Maturity of      HTML     49K 
                Lease Liabilities (Details)                                      
78: R63         INVENTORIES, NET - Schedule of Components of        HTML     40K 
                Inventories, Net (Details)                                       
79: R64         PROPERTY, NET - Schedule of Components of           HTML     45K 
                Property, Net (Details)                                          
80: R65         PROPERTY, NET - Narrative (Details)                 HTML     32K 
81: R66         OTHER BALANCE SHEET LIABILITIES - Schedule Of       HTML     85K 
                Components Of Other Liabilities (Details)                        
82: R67         EMPLOYEE BENEFIT PLANS - Schedule of Change in      HTML     79K 
                Benefit Obligation, Change in Plan Assets and                    
                Components of Funded Status (Details)                            
83: R68         EMPLOYEE BENEFIT PLANS - Schedule of Amounts        HTML     46K 
                Included In Consolidated Balance Sheets (Details)                
84: R69         EMPLOYEE BENEFIT PLANS - Schedule of Projected and  HTML     46K 
                Accumulated Benefit Obligations in Excess of Plan                
                Assets (Details)                                                 
85: R70         EMPLOYEE BENEFIT PLANS - Schedule of Weighted       HTML     46K 
                Average Assumptions Used to Determine Net Periodic               
                Benefit Cost and Benefit Obligation (Details)                    
86: R71         EMPLOYEE BENEFIT PLANS - Schedule of Components of  HTML     57K 
                Net Period Benefit Cost or Gain (Details)                        
87: R72         EMPLOYEE BENEFIT PLANS - Narrative (Details)        HTML     43K 
88: R73         EMPLOYEE BENEFIT PLANS - Schedule of Weighted       HTML     48K 
                Average Assumptions Used to Determine Net Periodic               
                Benefit Costs (Details)                                          
89: R74         EMPLOYEE BENEFIT PLANS - Schedule of Fair Values    HTML     82K 
                of Pension Plan Assets (Details)                                 
90: R75         EMPLOYEE BENEFIT PLANS - Schedule of Estimated      HTML     48K 
                Future Benefit Payments (Details)                                
91: R76         EMPLOYEE BENEFIT PLANS - Schedule of Contributions  HTML     32K 
                to the Retirement Savings Plan (Details)                         
92: R77         COMMITMENTS AND CONTINGENCIES- Narrative (Details)  HTML     45K 
93: R78         COMMITMENTS AND CONTINGENCIES - Schedule Of         HTML     41K 
                Changes In Environmental Accrued Liabilities                     
                (Details)                                                        
94: R79         INCOME TAXES - Schedule of Income (Loss) Before     HTML     40K 
                Income Taxes (Details)                                           
95: R80         INCOME TAXES - Schedule of Income Tax Expense       HTML     50K 
                (Details)                                                        
96: R81         INCOME TAXES - Schedule of Effective Income Tax     HTML     71K 
                Rate Reconciliation (Details)                                    
97: R82         INCOME TAXES - Narrative (Details)                  HTML     87K 
98: R83         INCOME TAXES - Schedule of Components of Deferred   HTML     78K 
                Tax Liabilities and Assets (Details)                             
99: R84         INCOME TAXES - Schedule of Changes in Unrecognized  HTML     46K 
                Tax Benefits (Details)                                           
100: R85         SHARE-BASED COMPENSATION - Narrative (Details)      HTML     82K  
101: R86         SHARE-BASED COMPENSATION- Schedule of Compensation  HTML     48K  
                Expense (Details)                                                
102: R87         SHARE-BASED COMPENSATION -Schedule of Assumptions   HTML     52K  
                Related to Grants (Details)                                      
103: R88         SHARE-BASED COMPENSATION - Schedule of Stock        HTML     71K  
                Appreciation Rights (Details)                                    
104: R89         SEGMENT INFORMATION - Narrative (Details)           HTML     32K  
105: R90         SEGMENT INFORMATION- Schedule of Segment            HTML     58K  
                Information (Details)                                            
106: R91         SEGMENT INFORMATION - Schedule of Revenue and       HTML     66K  
                Long-Lived Assets (Details)                                      
107: R92         DERIVATIVES AND HEDGING - Narrative (Details)       HTML     57K  
108: R93         DERIVATIVES AND HEDGING - Schedule of Fair Value    HTML     39K  
                of Derivatives (Details)                                         
110: XML         IDEA XML File -- Filing Summary                      XML    201K  
113: XML         XBRL Instance -- avnt-20231231_htm                   XML   2.84M  
109: EXCEL       IDEA Workbook of Financial Report Info              XLSX    196K  
12: EX-101.CAL  XBRL Calculations -- avnt-20231231_cal               XML    364K 
13: EX-101.DEF  XBRL Definitions -- avnt-20231231_def                XML    862K 
14: EX-101.LAB  XBRL Labels -- avnt-20231231_lab                     XML   2.29M 
15: EX-101.PRE  XBRL Presentations -- avnt-20231231_pre              XML   1.39M 
11: EX-101.SCH  XBRL Schema -- avnt-20231231                         XSD    229K 
111: JSON        XBRL Instance as JSON Data -- MetaLinks              648±  1.00M  
112: ZIP         XBRL Zipped Folder -- 0001122976-24-000019-xbrl      Zip    527K  

‘EX-101.PRE’   —   XBRL Presentations — avnt-20231231_pre

This Exhibit is an XBRL File.