Avient (AVNT) 10-K/A 2000 FY Annual report (amended)

Exhibit 99.3

AUDITED FINANCIAL STATEMENTS AND SUPPLEMENTAL
SCHEDULES

The Geon Retirement Savings Plan

December 31, 2000 and 1999 and the Year Ended December 31, 2000

with Report of Independent Auditors

The Geon Retirement Savings Plan

Audited Financial Statements and Supplemental Schedules

December 31, 2000 and 1999, and the

Year Ended December 31, 2000

Contents

Report of Independent Auditors	1
Audited Financial Statements
Statements of Net Assets Available for Benefits	2
Statement of Changes in Net Assets Available for Benefits	3
Notes to Financial Statements	4
Supplemental Schedules
Schedule H, Line 4(i)—Schedule of Assets (Held at End of Year)	10
Schedule H, Line 4(j)—Schedule of Reportable Transactions	39

Report of Independent Auditors

PolyOne Corporation

Savings Program Administration Committee

We have audited the accompanying statements of net assets available for benefits of The Geon Retirement Savings Plan as of December 31, 2000 and 1999, and the related statement of changes in net assets available for benefits for the year ended December 31, 2000. These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the net assets available for benefits of The Geon Retirement Savings Plan at December 31, 2000 and 1999, and the changes in its net assets available for benefits for the year ended December 31, 2000, in conformity with accounting principles generally accepted in the United States.

Our audits were performed for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying supplemental schedules of assets (held at end of year) as of December 31, 2000 and reportable transactions for the year then ended, are presented for purposes of additional analysis and are not a required part of the financial statements but are supplementary information required by the Department of Labor’s Rules and Regulations for Reporting and Disclosure under the Employee Retirement Income Security Act of 1974. These supplemental schedules are the responsibility of the Plan’s management. The supplemental schedules have been subjected to the auditing procedures applied in our audits of the financial statements and, in our opinion, are fairly stated in all material respects in relation to the financial statements taken as a whole.

/s/ Ernst & Young LLP

Cleveland, Ohio

June 22, 2001

1

The Geon Retirement Savings Plan

Statements of Net Assets Available for Benefits

		December 31
		2000		1999
Assets
Investments, at fair value		$	155,269,848	$	212,646,052
Receivables:
	Employer contributions		653,181		–
	Participant contributions		248,630		–
	Dividends and interest		272,828		331,663
	Other		156,269		513,614
Total receivables			1,330,908		845,277
Total assets			156,600,756		213,491,329
Liabilities
Other payables			223,966		27,429
Net assets available for benefits		$	156,376,790	$	213,463,900

See accompanying notes.

2

The Geon Retirement Savings Plan

Statement of Changes in Net Assets Available for Benefits

For the Year Ended December 31, 2000

Additions
Interest and other income		$	2,381,778
Dividends			2,619,622
			5,001,400
Contributions:
	Participant		7,259,417
	Employer		5,588,424
			12,847,841
Total additions			17,849,241
Deductions
Withdrawals and distributions:
	Cash		10,454,939
	Common stock		519,251
			10,974,190
Transfer to other plan			3,246,783
Net depreciation in fair value of investments			60,715,378
Total deductions			74,936,351
Net decrease			(57,087,110	)
Net assets available for benefits:
	Beginning of year		213,463,900
	End of year	$	156,376,790

See accompanying notes.

3

The Geon Retirement Savings Plan

Notes to Financial Statements

December 31, 2000 and 1999 and

Year Ended December 31, 2000

A. Description of the Plan

The following description of The Geon Retirement Savings Plan (the “Plan”) provides only general information. Participants should refer to the plan document for a more complete description of the Plan’s provisions.

General

The Plan is sponsored by PolyOne Corporation (the “Company”). The Company was formed by the consolidation of The Geon Company and M. A. Hanna Company on August 31, 2000. In connection with the consolidation, each outstanding share of common stock of The Geon Company was converted into two common shares of the Company.

The Plan is a defined contribution plan covering substantially all domestic salaried and hourly employees of the former The Geon Company excluding former O’Sullivan employees. The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”).

Effective October 1, 1999, former employees of The Geon Company who became employees of OxyVinyls, LP became eligible to transfer their account balances in the Plan to the OxyVinyls, LP Savings Plan (“OxyVinyls Plan”). Amounts transferred to the OxyVinyls Plan from the Plan during 2000 were $3,246,783.

Contributions

Each employee who elects to become a participant in the Plan authorizes a bi-weekly payroll deduction from one to sixteen percent of eligible earnings. The Savings Program Administration Committee has the authority at its discretion to reduce the employees’ bi-weekly contribution percentage in order to maintain the tax qualified status of the Plan.

The Plan offers participants the choice of two savings options: an after savings option and a pre-tax savings option. Participants may elect to participate in either or both of the savings options. Under both savings options, participants may direct that contributions be invested in any eligible funds offered by the Plan. Participants may change their investment options daily.

4

The Geon Retirement Savings Plan

Notes to Financial Statements (continued)

A. Description of the Plan (continued)

Company Contributions are limited, based on a Participant’s aggregate After-Tax and Pre-Tax Contributions with respect to a payroll period, up to a maximum of 6% of the Participant’s earnings for the period. Through June 30, 2000, the Company contributed 50 cents for each $1 directed to funds other than the Company stock fund and $1 for each $1 directed to the Company Stock Fund. Effective July 1, 2000, the employer contribution rate is $1 for $1 regardless of investment election.

Effective January 1, 2000, the Company will make a retirement contribution for those participants who are not eligible to participate in either the Geon Pension Plan on the Geon Wage Employees Pension Plan equal to 2% of eligible earnings.

The Company, at its discretion, may make additional contributions to the Plan which would be allocated to each eligible participant’s account based upon the participant’s annual compensation. Employer contributions are invested only in the PolyOne Stock Fund, which invests primarily in common stock of the Company. Once a participant attains age 55, or terminates employment with the Company, the participant can transfer account balances related to employer contributions to eligible investment options.

The Plan provides for the acceptance of rollover contributions from other plans qualified under the Internal Revenue Code (the “Code”). Rollover contributions can be made only in cash to the Plan’s tax-deferred savings option.

Participant Loans

Participants may borrow from employee contributions and related earnings in their fund accounts. Participants may borrow a minimum of $1,000 up to an amount equal to the lesser of one half of the total vested account balance, or $50,000 reduced by the greater of (i) the highest outstanding loan balance in the last 12 months, or (ii) the outstanding balance of loans from the Plan on the date such loan is made. The interest rate on each loan is a fixed rate based on the trustee’s prime rate. Payments on loans are made through payroll deductions and must be repaid within 5 years (personal loans) or 5-15 years (primary residence loans).

Vesting

Participant contributions and Company matching and discretionary contributions are fully vested immediately. Company retirement contributions are vested after three years of service.

5

The Geon Retirement Savings Plan

Notes to Financial Statements (continued)

A. Description of the Plan (continued)

Payment of Benefits

Upon retirement or separation from service participants may withdraw from the Plan. Active employees of the Company are entitled to receive the value of their Company matching contributions and discretionary Company contributions made prior to January 1, 1995, and earnings thereon upon reaching age 55. Employee pre-tax contributions and discretionary Company contributions made subsequent to December 31, 1994 and earnings thereon may not be withdrawn until the participant reaches age 59 1/2, unless under hardship. Employee after-tax contributions may be withdrawn at the discretion of the participant. Distributions are made in payments of cash or common stock.

Plan Termination

Although it has not expressed any intent to do so, the Company has the right under the Plan to discontinue its contributions at any time and to terminate the Plan subject to the provisions of ERISA. In the event of termination of the Plan, the net assets of the Plan will be distributed to the participants based on the respective value of their accounts.

Accounting and Administrative Fees

All significant accounting and administrative fees are paid by the Company. Trust and custody fees are paid by the Plan.

B.  Significant Accounting Policies

The Plan’s financial statements are reported on the accrual basis of accounting.

Investments are stated at fair value. Investments in common stock are valued at the last reported sales price of the common stock on the last business day of the plan year. The shares of registered investment companies are valued at quoted market prices that represent the net asset values of shares held by the Plan at year-end. Investments in common trust funds investing primarily in equities are valued based on the redemption price of units owned by the Plan, which is based on the current market values of the underlying assets of the fund. The investment in common trust funds investing primarily in insurance contracts, is valued at contract value, plus income received thereon, less distributions and administrative expense payments. Investments in common trust funds investing in short-term fixed income obligations have a fair value approximating cost. The participant loans are valued at their outstanding balances, which approximate fair value.

6

The Geon Retirement Savings Plan

Notes to Financial Statements (continued)

B. Significant Accounting Policies (continued)

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

C. Investments

During the year ended December 31, 2000, the Plan’s investments (including investments purchased, sold, as well as held during the year) depreciated in fair value as follows:

	Net
	Depreciation in
	Fair Value of
	Investments
Common stocks	$	(49,285,304	)
Common trust funds		(4,279,157	)
Shares of registered investment companies		(1,399,732	)
Brokerage account		(5,751,185	)
	$	(60,715,378	)

The Brokerage account consists of self-directed participant investments. At December 31, 2000, the account was comprised of shares of registered investment companies: 52%, common stock: 47%, and other: 1%

The fair value of individual investments that represent 5% or more of the fair value of the Plan’s net assets are as follows:

	December 31
	2000		1999
PolyOne Corporation Common Stock*	$	35,867,069
The Geon Company Common Stock*			$	73,887,028
State Street Bank Selection Fund		33,774,107		42,477,531
State Street Bank Flagship S&P 500 Index Fund		43,368,143		55,172,858
The BFGoodrich Company Common Stock		9,529,995

      * Nonparticipant-directed

7

The Geon Retirement Savings Plan

Notes to Financial Statements (continued)

D. Nonparticipant-Directed Investments

The PolyOne Stock fund contains participant account balances that are both participant-directed and nonparticipant-directed. Because the fund contains balances that are nonparticipant-directed, the entire fund is considered nonparticipant-directed for disclosure purposes.

Information about the net assets and the significant components of changes in net assets related to the nonparticipant-directed investments is as follows:

				December 31
				2000		1999
Net assets:
	Assets:
		Investments, at fair value:
			PolyOne Corporation Common Stock	$	35,867,069
			The Geon Company Common Stock			$	73,887,028
			State Street Bank Short-Term Investment Fund		910,061		795,593
		Total investments			36,777,130		74,682,621
		Receivables:
			Dividends and interest		4,586		6,561
			Transfers from other funds		91,725		103,848
			Other				211,847
		Total receivables			96,311		322,256
	Total assets				36,873,441		75,004,877
	Liabilities:
		Transfers payable to other funds					45,880
		Other payables			187,457
	Total liabilities				187,457		45,880
Net assets				$	36,685,984	$	74,958,997

8

The Geon Retirement Savings Plan

Notes to Financial Statements (continued)

D. Nonparticipant-Directed Investments (continued)

Changes in net assets:
	Additions:
		Investment income:
			Dividends	$	1,339,894
			Interest income		65,640
					1,405,534
		Contributions:
			Participants		4,158,539
			Employer		4,935,243
					9,093,782
		Net transfers from participant-directed investments			4,751,107
	Total additions				15,250,423
	Deductions:
		Withdrawals and distributions:
			Cash		1,194,733
			Common stock		354,756
	Total deductions				1,549,489
	Net depreciation in fair value of investments				(51,973,947	)
				$	38,273,013

E. Income Tax Status

The Plan has received a determination letter from the Internal Revenue Service dated May 29, 1996, stating that the Plan is qualified under Section 401(a) of the Code and, therefore, the related trust is exempt from taxation. Once qualified, the Plan is required to operate in conformity with the Code to maintain its qualification. The Plan Sponsor believes the Plan is being operated in compliance with the applicable requirements of the Code and, therefore, believes that the Plan is qualified and the related trust is tax exempt.

9

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year)

December 31, 2000

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or				Current
Lessor or Similar Party	Maturity Value		Cost**		Value
Common Stocks
PolyOne Corporation*		6,105,033 shares	$	68,631,388	$	35,867,069
The BFGoodrich Company		261,993 shares				9,529,995
Occidental Petroleum Corporation*		78,506 shares				1,903,721
ADC Telecommunications Inc.		200 shares				3,625
AK Steel Holding Corp.		400 shares				3,500
AMBI Inc.		800 shares				600
AT & T Corp.		3,721 shares				64,187
AT & T Corp AT&T Wireless Grp.		302 shares				5,229
Abbott Laboratories		1,000 shares				48,438
Abgenix Inc.		741 shares				43,766
Adams Golf Inc.		400 shares				162
Adaptec Inc.		50 shares				512
Administaff Inc.		342 shares				9,302
Agilent Tech Inc.		526 shares				28,798
Agile Software Corp. Del		60 shares				2,962
Airnet Commun. Corp.		50 shares				337
Airtran Hldgs Inc.		1,000 shares				7,250
Alcoa Inc.		1,300 shares				43,550
Alcatel Alshom Sponsored		325 shares				18,180
Alliance Semiconductor		100 shares				1,311
Altair Intl Inc.		1,000 shares				1,500
Altera Corp.		300 shares				7,894
Amazon.Com Inc.		790 shares				12,295
America Online Inc.		4,668 shares				162,446
American Express Co.		400 shares				21,975
American Home Products Corp.		130 shares				8,261
Amgen Inc.		795 shares				50,831
Ampco Pittsburgh Corp.		100 shares				1,200
Amphenol Corp. Cl A		200 shares				7,838

10

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Analog Devices Inc.		235 shares			12,029
Apex Silver Mines Limited		100 shares			837
Apple Computer Inc.		200 shares			2,975
Apria Healthcare Group Inc.		100 shares			2,975
Applera Corp. Com		180 shares			6,502
Applied Digital Solutions Inc.		750 shares			516
Applied Materials Inc.		734 shares			28,030
Applied Micro Circuits Corp.		200 shares			15,009
Applied Science and Technology		1,000 shares			12,000
Archer Daniels Midland		105 shares			1,575
Ariba Inc.		250 shares			13,406
Armstrong Hldgs. Inc.		4,600 shares			9,490
Aronex Pharm. Inc.		350 shares			1,553
Arvinmeritor Inc.		33 shares			375
Asia Tigers Fd. Inc.		300 shares			2,006
Aspect Comm. Co.		100 shares			805
Aspen Technology Inc.		262 shares			8,711
Asyst Technologies Inc.		100 shares			1,344
Atmel Corp.		6,850 shares			79,631
Audible Inc		200 shares			88
Avanex Corp.		25 shares			1,489
Avant Immunotherapeutics 1		340 shares			2,337
Avaya Inc.		673 shares			6,941
Aventis Spons ADR		240 shares			20,220
Aviron		200 shares			13,363
Axys Pharmaceuticals Inc		200 shares			1,125
BMC Software Inc		590 shares			8,260
Ballard Pwr. Sys. Inc.		100 shares			6,316
Bally Total Fitness Holdings		25 shares			847

11

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Bank One Corp.		150 shares			5,494
Barnes and Noble Inc.		400 shares			10,600
Bea Systems Inc.		62 shares			4,173
Bell South Corp		100 shares			4,094
Berkshire Hathaway Inc.		5 shares			11,770
Best Buy Inc		25 shares			739
Bethlehem Steel Corp.		400 shares			700
Bio Technology Gen Corp.		200 shares			1,413
Biogen Inc.		260 shares			15,616
Boeing Co.		135 shares			8,910
Books-A-Million Inc.		200 shares			275
Boston Scientific		550 shares			7,528
Bristol Myers Squibb		535 shares			39,557
Broadvision Inc.		325 shares			3,839
Brooktrout Tech Inc.		1,000 shares			9,469
Burlinton Northern Santa		100 shares			2,831
Business Objects S A Adr		10 shares			566
Butler MFG Co.		100 shares			2,531
CMG Information Svcs Inc.		65 shares			364
CML Group Inc.		100 shares			–
CNET Networks Inc.		59 shares			944
Cable & Wireless PLC		300 shares			11,962
Caledonia Mining		2,000 shares			58
Calgon Carbon Corp.		600 shares			3,413
California Amplifer		3,100 shares			28,675
Callaway Golf Co.		500 shares			9,312
Cambridge Neuroscience Res.		200 shares			269
Canadian National Ry. Co.		300 shares			8,906
Capital One Financial Corp.		100 shares			6,581

12

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Carnival Grp. Cl A		300 shares			9,244
Cascade Nat. Gas Corp.		100 shares			1,881
Caseys Gen Stores		400 shares			5,975
Catalytica Energy Systems 1		16 shares			276
Caterpillar Inc.		946 shares			44,758
Cell Pathways Inc		4,498 shares			21,365
Cendant Corp.		1,250 shares			12,031
Centennial Cellular Corp. Cl		81 shares			1,519
Central VT Pub. Svc. Corp.		100 shares			1,219
Centura Software Crp.		800 shares			625
Century Casinos Inc.		5,000 shares			8,440
Charter One Financial Inc.		231 shares			6,670
Chase Manhattan Corp.		750 shares			34,078
Check Point Software Tech		22 shares			2,938
Chevron Corp.		260 shares			21,954
Childrobics Inc.		100 shares			1
Ciber Inc.		2,150 shares			10,481
Ciena Corp.		100 shares			8,125
Cirrus Logic Inc.		400 shares			7,500
Cisco Systems Inc.		9,236 shares			353,277
Citigroup Inc.		696 shares			35,540
Clayton Homes Inc		500 shares			5,750
Clearworks.Net Inc.		23 shares			30
Cleveland Cliffs Inc.		400 shares			8,625
Click Commerce Inc.		413 shares			8,621
Clorox Co.		200 shares			7,100
Coachmen Inds Inc.		2,900 shares			30,450
Coastal Corp.		200 shares			17,663
Coca Cola Co.		670 shares			40,828

13

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Coca Cola Enterprises Inc.		589 shares			11,191
Colorado Medtech inc		500 shares			1,594
Comcast Corp-Cl A Voting		100 shares			4,131
Comcast Corp-Al A Non Voting		100 shares			4,175
Comdisco Inc.		300 shares			3,431
Communications Intelligence		3,400 shares			3,505
Compaq Computer Co.		4,847 shares			72,947
Computer Sciences Corp.		100 shares			6,012
Compuware Corp.		686 shares			4,287
Comverse Tech Inc.com		250 shares			27,156
Conagra Inc.		100 shares			2,600
Concure Technologies, Inc.		100 shares			111
Conductus Inc.		100 shares			525
Conexant Sys. Inc.		684 shares			10,516
Connectics Corp.		285 shares			1,300
Consolidated Products Inc.		200 shares			1,375
Cooper Mountain Networks		100 shares			591
Corel Corp. Frmly Corel System		2,600 shares			4,144
Corning Inc.		2,825 shares			149,197
Countrywide Credit Ind. Inc.		100 shares			5,025
Crompton Corp.		29 shares			304
Cummins Engine Co. Inc.		100 shares			3,794
Cuseeme Networks Inc.		1,000 shares			1,000
Cymer Inc.		200 shares			5,147
Daimlerchrysler AG		100 shares			4,120
Danka Business Systems		400 shares			138
Deere & Company		100 shares			4,581
Del Monte Foods Co.		100 shares			725
Dell Computer Corp.		5,836 shares			101,768

14

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Delphi Automotive Systems		1,590 shares			17,887
Digital Courier Tech. Inc.		500 shares			187
Digital Generation Systems		100 shares			212
Disney Walt Co. Del (Holding)		1,528 shares			44,217
Disney Walt Co. Go.com		172 shares			742
Dominion Res Inc VA N		100 shares			6,700
Dover Downs Entertainment Inc.		150 shares			1,678
Drugstore.com Inc.		500 shares			453
DSL.Net Inc.		3,500 shares			1,858
Du Pont E I De Nemours & Co.		306 shares			14,784
EGL Inc.		150 shares			3,591
EMC Corp. Mass NFSC		950 shares			63,175
Ensco International Inc.		100 shares			3,406
E.Spire Communications		500 shares			250
E-Stamp Corp.		100 shares			19
E TradeGroup		4,953 shares			36,528
Earthlink Inc.		637 shares			3,205
Eastman Kodak Co		204 shares			8,033
Eaton Corp.		100 shares			7,519
Ebay, Inc.		200 shares			6,600
Elhelon Corp.		300 shares			4,819
ECO Soil Sys		1,000 shares			813
Egghead Com. Inc. New		28 shares			17
Elan Corp. Plc. Adr		67 shares			3,137
Electric Fuel Corp.		300 shares			1,406
Electronic Data Sys. Corp.		200 shares			11,550
Elot Inc.		637 shares			318
Emachines Inc. Com.		223 shares			84
Enchira Biotechnology Corp.		2,350 shares			12,852

15

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Enlighten Software Solution		250 shares			31
Enron Corp. Oregon		400 shares			33,250
Entegris Inc.		500 shares			3,742
Ericsson L M Tel Co. ADR Cl B		3,533 shares			39,527
Espirito Santo Finl Hldgs. SA		500 shares			8,875
Exxon Mobil Corp.		474 shares			41,209
Fedex Corp.		16 shares			639
First Union Corp.		58 shares			1,613
Firstar Corp		209 shares			4,859
Five Star Products Inc.		125 shares			14
Flextronics Intl. Inc.		200 shares			5,700
Fogdog Inc.		400 shares			212
Ford Motor Co. Del Com		5,132 shares			120,283
Fortune Brands Inc.		90 shares			2,700
Foster Wheeler Corp.		200 shares			1,050
Foundry Networks Inc.		150 shares			2,250
Frontline Communications Co.		1,000 shares			188
Fulton Finl. Corp. PA		141 shares			3,252
GP Strategies Corp.		1,000 shares			4,313
Gap Inc. Del		1,975 shares			50,362
Gateway Inc.		263 shares			4,731
Genelabs Techs Inc.		2,000 shares			8,188
General Electric Co.		6,566 shares			314,761
General Motors Corp. NFSC 1		603 shares			30,716
General Motors Corp. CL H		378 shares			8,694
Genesee Direct Inc.		300 shares			–
Gentiva Health Svcs. Inc.		50 shares			669
Genuity Inc. Cl A		200 shares			1,013
Genzyme Corp. General Division		80 shares			7,195

16

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Gillette Co.		200 shares			7,225
Gliatech Inc.		100 shares			406
Global Crossing Ltd.		400 shares			5,725
Global Marine Inc.com		900 shares			25,537
Global Telesystems Group 1		1,290 shares			1,049
Golden Triangle Industries		800 shares			–
Goodrich B F Co.		3,190 shares			116,036
Goodyear Tire & Rubber		450 shares			10,345
Gucci Group		31 shares			2,743
Halliburton Co. Holding Co. F		200 shares			7,250
Harley Davidson Inc.		322 shares			12,799
Harrah’s Entertainment Inc.		700 shares			18,462
Helmerich & Payne		600 shares			26,325
Hershey Foods Corp.		400 shares			25,750
Hewlett-Packard Corp.		300 shares			9,469
HI/ FN Inc		40 shares			1,100
Hibernia Corp. Cl A		200 shares			2,550
Hilton Hotels Corp.		100 shares			1,050
Hispanic Broadcasting Corp.		100 shares			2,550
Holly Holdings Inc.		17 shares			–
Home Depot Inc.		3,554 shares			162,375
Honeywell Intl. Inc.		350 shares			16,560
Hubbell Inc. Cl B		100 shares			2,650
Huffy Corp.		100 shares			650
Hutchinson Tech Inc.		200 shares			2,750
HVIDE Marine Inc. Cl A		800 shares			–
I-Link Inc.		12,566 shares			9,814
IXIA Corp.		50 shares			1,144
Identix Inc.		333 shares			2,614

17

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Image Entmt. Inc.com		1,000 shares			3,250
Imation Corp.		10 shares			155
Imclone Sys Inc.		216 shares			9,504
Imatron Inc.		2,100 shares			2,887
Inacom Corp.com		200 shares			–
Independent Energy Hldgs.		6,200 shares			–
Infodata Sys. Inc.com.		1,000 shares			750
Information Architects Corp.		1,100 shares			1,994
Infospace Com. Inc.		100 shares			884
Infinite Group Inc.		500 shares			867
Inhale Therapeutic Sys		73 shares			3,686
Inktomi Corp.		600 shares			10,725
Intel Corp.		11,378 shares			342,057
Inter Tel Inc.		500 shares			3,844
Interdigital Comm. Corp.		2,600 shares			14,056
Intl. Business Machine		965 shares			82,025
Intl. Flavors & Fragrances In.		100 shares			2,031
Intl. Paper Co.		220 shares			8,979
Internet Amer. Inc.		100 shares			62
Internet Cap Group Inc.		100 shares			328
Interpool Inc.		500 shares			8,531
Invacare Corp.		2,250 shares			77,063
Intrusion.Com Inc.		700 shares			3,325
Iomega Corp.		350 shares			1,172
Ion Networks Inc.		200 shares			75
Iridium World Comm. Inc.		300 shares			91
Irvine Sensors		40,245 shares			49,059
Isolyser Inc.		546 shares			546
12 Tech Inc.		432 shares			23,490

18

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Ivax Corp.		600 shares			22,980
IXYS Corp.		100 shares			1,462
J A B International		8 shares			–
JDS Uniphase Corp.		1,608 shares			67,034
JAKKS Pacific Inc.		400 shares			3,650
Johnson & Johnson		289 shares			30,363
Johnson Ctls Inc.		100 shares			5,200
Juniper Networks Inc.		100 shares			12,606
K Mart Corp.		1,000 shares			5,313
Keithley Instruments Inc.		383 shares			16,493
Kellogg Company		140 shares			3,675
Kement Corp.		170 shares			2,571
Kendle Intl. Inc.		400 shares			3,975
Keyspan Energy Corp.		44 shares			1,864
Knight Trading Group Inc.		300 shares			4,181
Kopin Corp.		430 shares			4,757
Kroger Co.		974 shares			26,359
LTV Corp.		2,800 shares			963
LSI Logic Corp.		1,100 shares			18,799
Laboratory Corp. Amer. Hldg.		17 shares			2,992
Lafarge Corp.		1,600 shares			37,800
Landry’s Seafood Restaurant		500 shares			4,969
Lasersight Inc.		400 shares			500
Laservision Centers Inc.		74 shares			120
Learn2.com Inc.		500 shares			203
Legato Systems Inc.		40 shares			298
Lennox Intl. Inc.		500 shares			3,875
Level 3 Communications Inc		5,150 shares			168,986
Lexicon Genetics Inc.		100 shares			1,662

19

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Ligand Pharmaceutl Inc. Cl B		200 shares			2,800
Lindsay Mfg. Co.		600 shares			13,575
Littlefuse Inc.		100 shares			2,862
Lockheed Martin Corp.		40 shares			1,358
Loews Cineplex Entertainment		2,400 shares			526
Loudeye Tech Inc.com.		25 shares			30
Louisiana Pacific		100 shares			1,012
Lowes Companies		750 shares			33,375
Lucent Tech. Inc.		10,678 shares			144,153
Lumenon Innovative Lightwa		550 shares			2,802
Lumisys Inc.		200 shares			813
Lyondell Petrochem Co.		1,500 shares			22,970
MFN Finl Corp. Com.		14 shares			58
MGM Grand Inc.		200 shares			5,638
MRV Communications		50 shares			669
Marconi Plc Sponsor Adr		200 shares			4,113
Marketwatch.Com Inc.		300 shares			900
Marketing Services Grp. Inc.		100 shares			119
Marshall & Ilsley Corp.		100 shares			5,083
Martin Marietta Matls. Inc.		300 shares			12,690
Marvel Enterprises Inc.		1,875 shares			2,696
Mattel Inc.		300 shares			4,332
Maxtor Corp. New		550 shares			3,077
Mayors Jewelers Inc. De.		2,000 shares			5,750
Maytag Corp.		100 shares			3,231
McDonalds Corp.		470 shares			15,980
McKesson HBOC Inc.		200 shares			7,178
McLeod Inc.		300 shares			4,237
Media 100 Inc.		26 shares			67

20

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Mediabay Inc.		3,000 shares			4,875
Medtronic Inc.		20 shares			1,207
Merck & Co. Inc.		581 shares			54,396
Mercury Computer Systems		100 shares			4,644
Merix Corp.		50 shares			669
Metlife Inc.com.		100 shares			3,500
Metrocall Inc.		1,995 shares			936
Metromedia Fiber Network		800 shares			8,100
Michaels Stores		200 shares			5,300
Micrel Incorporated		260 shares			8,759
Microsoft Corp.		5,207 shares			225,854
Microstrategy Inc.		160 shares			1,520
Midway Airlines Corp.		35 shares			98
Millenia Inc. New		30 shares			33
Minnesota Mng. & Mfg.		211 shares			25,425
MIPS Technologies Inc. Cl B		124 shares			3,160
Momentum Business Application		20 shares			211
Monterey Pasta Co.		300 shares			1,425
Morgan J.P. & Co. Inc.		88 shares			14,564
Motorola Inc.		5,046 shares			102,181
Mylan Labs. Inc.		100 shares			2,519
NCI Bldg. Sys. Inc.		3,000 shares			56,440
Neomagic Corp.		300 shares			891
Netergy Netowrks Inc.		200 shares			375
Network Appliance Corp.		120 shares			7,703
Netzero Inc.		100 shares			87
Netzee Inc. com.		100 shares			37
New Era of Networkds Inc.		130 shares			764
Newport Corp.		12 shares			943

21

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
News Corp. Ltd Adr		100 shares			3,225
Newsedge Corp.		216 shares			196
Nokia Corp ADR		1,960 shares			85,260
Nordson Corp.		108 shares			2,754
Norfolk Southern Corp.		100 shares			1,331
Nortel Networks Corp.		1,000 shares			32,063
Northeast Utilities NFSC		100 shares			2,425
Northwestern Steel & Wire Co.		200 shares			13
Nucor Corp.		100 shares			3,969
O2Micro Intl. Ltd Shs.		150 shares			1,125
Oak Technology Inc.		100 shares			869
Occidental Petroleum Corp.		1,100 shares			26,675
Ocean Energy Inc. Tex		230 shares			3,996
Officemax Inc.		3,500 shares			10,062
Olin Corp. New		1,200 shares			26,550
Omni Doors Inc.		300 shares			57
Omnisky Corp. Com.		570 shares			4,738
Ontrack Data Intl.		190 shares			1,271
Opentv Corp Cl A		940 shares			9,752
Oracle Corporation		9,051 shares			263,049
Organogenesis Inc.		100 shares			899
Organic Inc.		200 shares			163
Oshkosh B Gosh Cl A		95 shares			1,758
Osteotech Inc.		75 shares			356
Owens Corning		957 shares			778
Oxford Inds. Inc.		100 shares			1,525
PVF Capital Corp.		320 shares			3,040
Palm Inc.		348 shares			9,853
Panaco Inc.		1,000 shares			3,125

22

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Paradyne Networks Inc.		100 shares			181
Parametric Tech. Corp.		250 shares			3,359
Penney J C Inc.		306 shares			3,328
Pennzoil Quaker St. Co.		100 shares			1,287
Peoplesoft Inc.		200 shares			7,438
Pep Boys Manny Moe & Jack		200 shares			725
Pepsico Inc.		700 shares			34,694
Peregrine Pharmaceuticals		1,200 shares			1,126
Petsmart Inc.		200 shares			575
Pfizer Inc.		2,010 shares			92,460
Pharmacia Corp.		857 shares			52,277
Philip Morris Cos.		1,175 shares			51,700
Planet Hollywood Intl. Inc.		500 shares			–
Plug Power Inc.		180 shares			2,644
Plum Creek Timber Co. Inc.		1,100 shares			28,600
Polyone Corp.		4,800 shares			28,200
Power Integrations Inc.		400 shares			4,600
Power-One Inc.		83 shares			3,263
President Casinos Inc.		500 shares			109
Proctor & Gamble Co.		863 shares			67,692
Prodigy Communications Corp.		105 shares			158
Progress Energy Inc.		250 shares			12,297
Providian Finl. Corp.		50 shares			2,875
Proxim Inc.		100 shares			4,300
Proxy Med Inc.		1,450 shares			1,812
PSI Net Inc.		600 shares			431
Ologic Corp.		300 shares			23,100
Qualcomm Inc.		1,079 shares			88,681
Q Med Inc.		4,950 shares			25,062

23

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Quintiles Transnational Corp.		125 shares			2,617
Qwest Comm. Intl. Inc.		700 shares			28,612
QXL Ricardo Plc		4 shares			10
RTI Intl. Metals		500 shares			7,156
RMH Teleservices Inc.		1,675 shares			15,494
RF Micro Devices Inc.		678 shares			18,603
Rambus Inc.		85 shares			3,071
Raytheon Co. Cl A		29 shares			841
Raytheon Co Cl B		300 shares			9,319
Realnetworks Inc.		200 shares			1,738
Reliant Energy Inc.com.		300 shares			12,994
Repligen Corp.		2,759 shares			9,312
Rentech Inc.		15,600 shares			17,550
Rite Aid Corp.		5,829 shares			13,844
Rockwell Intl. Corp.com		135 shares			6,429
Rogue Wave Software		150 shares			562
Rohm & Haas Co.		400 shares			14,525
Royal Group Tech. Ltd.		700 shares			8,707
SBC Communications		320 shares			15,280
Safescience Inc.		200 shares			238
Safety Kleen Corp.		5,033 shares			377
Salton/ Maxim House-Wares 1		50 shares			1,034
SAP AG DM 5 Par Spon Adr		100 shares			3,369
Schlumberger Limited		400 shares			31,975
Schwab Charles Corp.		217 shares			6,157
Scientific Atlanta		200 shares			6,513
Scios Inc.		170 shares			3,921
Sears Roebuck & Co.		423 shares			14,699
Sensar Corp.		150 shares			66

24

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Sicor Inc.		176 shares			2,541
Siebel Systems Inc.		250 shares			16,906
Silicon Graphics Inc.		900 shares			3,600
Silicon Storage Tech. Inc.		100 shares			1,181
Silverleaf Resorts Inc.		2,700 shares			6,777
Smartire Systems Inc.		1,000 shares			2,125
Solectron Corp.		1,000 shares			33,900
Solutia Inc.		1 share			12
Sonicblue Inc.com.		60 shares			247
Sony Corp. Adr.		100 shares			6,950
Southwest Airlines Co.		394 shares			13,211
Sovereign Bancorp Inc.		650 shares			5,281
Staples Inc.		345 shares			4,075
Steris Corp.		1,784 shares			28,767
Sun Microsystems Inc.		6,770 shares			188,714
Sun Television & Appliances Inc.		9,500 shares			9
Suncor Energy Inc.		45 shares			1,156
Sunrise Technologies Intl.		11,038 shares			19,659
Superconductor Technolog		140 shares			507
Sycamore Networks Inc.		190 shares			7,077
Syntroleum Corp.		200 shares			3,400
Sysco Corp.		170 shares			5,100
Taiwan Semiconductor		257 shares			4,433
Taro Pharmaceuticals		300 shares			9,319
Technitrol Inc.		280 shares			11,515
Tellabs Inc.		281 shares			15,876
Terex Corp.		1,000 shares			16,188
Terra Networks SA Adr		645 shares			6,813
Tesoro Petroleum		100 shares			1,162

25

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Texaco Inc.		170 shares			10,561
Texas Instruments Inc.		971 shares			46,001
3Com Corp.		100 shares			850
Three Five Sys Inc.		100 shares			1,800
Tidel Tech Inc.		1,500 shares			8,625
Timeline Inc.		1,000 shares			1,156
Titan Corp.		1,250 shares			20,312
Tommy Hilfiger Corp.		1,500 shares			14,719
Tower Automotive Inc.		2,100 shares			18,900
Town & Country Corp.		12,000 shares			12
Trans World Airlines Inc.		1,100 shares			1,155
Transocean Sedco Forex Inc.		19 shares			874
Transtexas Gas Corp.		1,000 shares			–
Transtexas Gas Corp.		5 shares			61
Tricon Global Restaurants Inc.		167 shares			5,511
Turbodyne Technologies Co.		200 shares			20
Tut Sys Inc.com.		60 shares			495
Tyco Intl. Ltd.		1,441 shares			79,975
USG Corp. Com.		100 shares			2,250
Union Pacific Corp.		250 shares			12,687
Union Planters Corp.		250 shares			8,937
Unisys Corp.		200 shares			2,925
United Amern. Healthcare Co.		125 shares			234
United Parcel Svc. Inc. Cl B		890 shares			52,287
Utah Med. Products Inc.		1,000 shares			7,500
Vasogen Inc.		200 shares			1,275
Vencor Inc.		600 shares			30
Ventas Inc.		100 shares			562
Ventro Corp.com.		100 shares			100

26

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Common Stocks (continued)
Verisign Inc.		410 shares			30,417
Verizon Communications		100 shares			5,012
Verticalnet Inc.		248 shares			1,651
Viatel Inc.		200 shares			744
Vical Inc.		200 shares			3,700
Vignette Corp.		350 shares			6,300
Vishay Intertech Inc.		50 shares			756
Vista Eyecare Inc.		840 shares			–
Visteon Corp.com.		279 shares			3,208
Vitesse Semiconductor Corp.		100 shares			5,531
Vitria Tech Inc.		500 shares			3,875
Vodafone Group Plc		100 shares			3,581
Wabash National Corp.		400 shares			3,450
Wabtec		120 shares			1,410
Wackenhut Correction Corp.		300 shares			2,212
Wal Mart Stores Inc.		3,333 shares			177,066
Walgreen Company		884 shares			36,963
Walker Interactive Sys. Inc.		150 shares			202
Washington Group, Intl. Inc.		264 shares			2,162
Waste Management Inc.		700 shares			19,425
Wavo Corp.		200 shares			4
WEBMD Corp.		62 shares			492
Wells Fargo & Co.		250 shares			13,922
Wink Communications Inc.		2,067 shares			12,402
Wolverine World Wide		100 shares			1,525
Worldcom Inc.		4,764 shares			66,996
Xcelera.com Inc.		856 shares			3,157
XO Communications Inc C Cl A		128 shares			2,280
Xilinx Inc.		50 shares			2,306

27

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or				Current
Lessor or Similar Party	Maturity Value		Cost**		Value
Common Stocks (continued)
Xircom		35 shares				542
Xerox Corp.		1,400 shares				6,475
Yahoo Inc.		272 shares				8,177
Zap.com Corp.		4 shares				1
Zebra Technologies Corp.		200 shares				8,159
Zenith Electronics		300 shares				–
Zomax Optical Media Inc.		850 shares				3,878
						5,288,392
Corporate Bonds
Lehman Brothers Holdings Sr Notes 7.87%		52,000 par				53,908
JCPenney Inc Notes 7.375%		45,000 par				25,883
Sears Roebuck Acceptance Bonds 6.25%		55,000 par				50,998
						130,789
Common Trust Funds
State Street Bank*		Selection Fund;
		33,774,107 units				33,774,107
State Street Bank*		Flagship S&P 500 Index Fund;
		192,467 units				43,368,143
State Street Bank*		Short-Term Investment Fund;
		1,754,249 units	$	1,754,249		1,754,249
State Street Bank*		S&P Midcap Index Fund;
		5,206 units				298,148
State Street Bank*		Daily Bond Market Fund;
		89,478 units				1,614,181
State Street Bank*		SSB Daily EAFE;
		100,198 units				1,127,830
						81,936,658

28

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies
Pimco Funds PAC Investment Management		25,382 shares			263,716
Invesco Income Fund		310,365 shares			1,598,379
Selected American		34,594 shares			1,222,205
Euro PAC Growth Fund		21,280 shares			667,139
John Hancock Small Cap Value		67,655 shares			1,270,564
Fidelity Int’l Value		786 shares			10,465
Fidelity US Bond Index		2,138 shares			22,646
Fidelity Small Cap. Stock		1,004 shares			13,557
Fidelity Capital Appreciation		371 shares			8,248
Fidelity Stock Selector		652 shares			16,194
Fidelity Asset Manager		3,171 shares			53,331
Fidelity Asset Manager Growth		1,461 shares			23,243
Fidelity Contrafund		315 shares			15,512
Fidelity Utilities		534 shares			8,598
Fidelity Mid Cap Stock		1,976 shares			51,504
Fidelity Equity Income Ii		4,828 shares			115,192
Fidelity Convertible Securities		2,329 shares			48,393
Fidelity Retirement Growth		1,263 shares			27,805
Spartan High Income		6,329 shares			59,809
Fidelity Fund		508 shares			16,652
Fidelity Contrafund II		996 shares			11,443
Fidelity Magellan		1,280 shares			152,673
Fidelity Growth Company		3,953 shares			282,381
Fidelity Emerging Growth		1,111 shares			40,167
Fidelity Puritan		7,297 shares			137,407
Fidelity Low Priced Stock		1,080 shares			24,959

29

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Fidelity OTC Port		354 shares			14,534
Fidelity Growth & Income		183 shares			7,701
Fidelity Blue Chip Growth		1,310 shares			67,508
Fidelity Dividend Growth		717 shares			21,467
Fidelity Select Technology		665 shares			58,981
Fidelity Select Health Care		136 shares			20,355
Fidelity Select Natural Gas		2,703 shares			65,720
Fidelity Select Insurance		495 shares			25,628
Fidelity Select Develop Communications		263 shares			7,784
Fidelity Select Construction & Housing		43 shares			958
Fidelity Select Regional Banks		75 shares			2,506
Fidelity Select Energy Service		1,877 shares			70,287
Fidelity Select Biotechnology		656 shares			56,957
Fidelity Select Defense & Aerospace		459 shares			19,595
Fidelity Select Money Market		12,212 shares			12,212
Fidelity Select Telecomm		110 shares			5,520
Fidelity Select Food & Agricultural		537 shares			25,596
Fidelity Select Brokerage & Investment		801 shares			42,559
Fidelity Select Electronics		1,225 shares			70,752
Fidelity Select Computers		263 shares			13,741
Fidelity Export & Multinational		5,501 shares			92,849
Fidelity Value		438 shares			20,304
Aim Small Cap Growth Class		1,039 shares			29,766
Ami Value Class B		2,025 shares			24,181
Alliance Technology Class B		77 shares			6,547
American Century Benham Target		474 shares			15,501
American Century Income & Growth		1,956 shares			59,047

30

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
American Century 20th Century		1,576 shares			37,818
American Century 20th Century		267 shares			4,088
American Century 20th Century		1,398 shares			45,237
American Century 20th Century		177 shares			1,930
Amerindo Technology		192 shares			2,247
Artisan International		1,620 shares			35,468
Artisan Mid Cap		172 shares			4,569
BT Advisor Equity 500 Index A		31 shares			4,717
BT Investment International		184 shares			4,661
Baron Asset		376 shares			20,448
Baron Small Cap Fund		212 shares			3,066
Berger Growth & Inc Retail		370 shares			5,506
Berger Growth Fund		389 shares			4,796
Berger Small Co Growth Retail		6,267 shares			30,017
Berger New Gen Retail		910 shares			14,506
Berkshire Focus Fund		1,111 shares			37,179
Bridgeway Aggressive Growth		1,005 shares			43,609
Columbia Real Estate Equity		2,872 shares			51,378
Davis New York Venture		378 shares			10,853
Dodge & Cox Stock		433 shares			41,904
Dreyfus Founders Discover		762 shares			26,488
Dreyfus Founders Passport		90 shares			1,277
Evergreen Foundation		367 shares			6,763
Excelsior Energy & Natural		199 shares			3,203
Excelsior Income Business		80 shares			2,696
Fidelity Advisory Growth Opportunities		982 shares			33,524
First Eagle Fund of America		1,060 shares			21,703

31

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
First Eagle Sogen Global		119 shares			2663
Firsthand Technology Value		775 shares			57,601
Firsthand Technology Lead		494 shares			16,721
Firsthand Technology Innovation		168 shares			3,891
Firsthand E-Commerce		627 shares			4,158
Firsthand Communications		680 shares			5,770
Firsthand Global Technology		1,004 shares			8,782
Franklin Biotech Discovery		443 shares			32,328
Fremont US Micro Capital		1,552 shares			40,897
Gabelli GLBL Inter-Active Co		1,242 shares			25,305
Galaxy Utility Index		663 shares			11,703
Gam International Class A		284 shares			5,686
Growth Fund of America		513 shares			13,880
Harbor Bond		392 shares			4,404
Harbor Capital Appreciation		1,997 shares			71,064
Oakmark Select		2,815 shares			60,945
The Internet Fund		245 shares			5,905
Invesco Blue Chip Growth		48 shares			247
Invesco Energy		562 shares			11,738
Invesco Health Sciences		229 shares			13,586
Invesco Leisure		133 shares			4,873
Invesco Technology		45 shares			2,698
Invesco Financial Services		198 shares			6,404
Invesco Telecomm		2,050 shares			74,378
Invesco High Yield Bond		201 shares			1,025
Investec Wired Index		251 shares			4,621
Investec Wireless World		283 shares			2,191
Investment Company of America		490 shares			15,215

32

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Janus Fund		8,748 shares			291,230
Janus Growth & Income		2,477 shares			87,573
Janus Worldwide		5,914 shares			336,280
Janus Twenty		1,362 shares			74,627
Janus Orion Fund		338 shares			2,373
Janus Strategic Value Fund		3,591 shares			37,779
Janus Global Technology		3,854 shares			77,925
Janus Global Life Sciences		3,034 shares			65,074
Janus Special Situations		2,593 shares			45,873
Janus Equity Income		218 shares			4,496
Janus Olympus		2,140 shares			88,041
Janus Enterprises		2,297 shares			122,353
Janus Overseas		3,405 shares			90,366
Janus Mercury		3,444 shares			102,185
Janus Balanced		3,595 shares			76,358
John Hancock Small Cap Growth		721 shares			8,260
Kauffman Fund		13,664 shares			60,529
Liberty Acorn Class Z		1,649 shares			28,372
Longleaf Partners		3,048 shares			69,216
Longleaf International		2,019 shares			25,432
Loomis Sayles Bond		3,362 shares			37,181
Loomis Sayles Aggressive Growth		518 shares			16,833
Marsico Focus		1,970 shares			33,938
Marsico Growth and Income		1,799 shares			31,786
Matthews Intl FDS Korea Fund		1,695 shares			3,797
Mercury Low Duration Class		2,625 shares			25,751
Midas Fund		1,739 shares			1,461
Millennium Growth		103 shares			1,141

33

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Monument Internet		206 shares			1,462
Munder Net Net Class C		29 shares			1,001
Munder Net Net Class A		339 shares			11,765
Mutual Series Beacon Class		5,616 shares			75,141
Neuberer & Berman Focus		443 shares			12,917
Neuberger Berman Focus Fund		119 shares			4,671
New Perspective		538 shares			12,934
White Oak Growth Stock		1,557 shares			98,173
Pin Oak Aggressive Stock		354 shares			16,436
Red Oak Technology Select		816 shares			17,782
PBHG Growth		196 shares			6,088
PBHG Large Cap Growth		644 shares			18,749
PBHG Select Equity		2,268 shares			93,524
PBHG Tech & Communication		1,416 shares			48,736
PBHG Strategic Small Company		511 shares			7,788
PBHG Large Cap 20		1,378 shares			34,716
Pimco Total Return		2,568 shares			26,676
Pimco High Yield		128 shares			1,247
Phoenix-Engemann Focus Growth		384 shares			7,943
Phoenix-Seneca Strat Theme		589 shares			8,009
Pilgrim Troika Dialog Russia		1,099 shares			6,086
T Rowe Price Media & Teleco		189 shares			4,083
Putnam Global Growth Class		1,861 shares			20,287
Putnam International New		103 shares			1,314
Putnam Classic Equity Class		1,100 shares			14,180
Putnam International Voyage		78 shares			1,716
Putnam OTC & Emerging Growth		184 shares			2,564
Putnam International Growth		873 shares			21,109

34

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Dresdner RCM Global Technology		86 shares			4,336
Dresdner RCM Global Health		2,243 shares			55,169
Dresdner RCM Biotechnology		753 shares			27,385
RS Emerging Growth		246 shares			10,836
RS Value Plus and Growth		797 shares			19,616
Reynolds Blue Chip Growth		248 shares			12,166
T Rowe Price Equity Income		2,434 shares			60,047
T Rowe Price Blue Chip Growth		699 shares			23,646
T Rowe Price Growth & Income		982 shares			23,994
T Rowe Price Mid Cap Growth		134 shares			5,333
T Rowe Price New Era		260 shares			6,316
T Rowe Price International		2,642 shares			38,266
T Rowe Price European Stock		1,198 shares			24,727
T Rowe Price Science & Tech		169 shares			5,996
Rydex Nova Fund		477 shares			15,814
Rydex OTC Fund		12,748 shares			215,577
Rydex Biotechnology Inv		959 shares			28,582
SSGA Money Market Fund		1,808,417 shares			1,808,417
SSGA Emerging Markets		392 shares			3,455
SSGA Growth & Income		604 shares			13,257
SSGA S&P 500 Index		190 shares			4,143
Safeco Equity		220 shares			4,540
Scudder Greater Europe Growth		289 shares			8,980
Scudder Healthcare		463 shares			10,801
Selected American shares		873 shares			30,860
Seligman Communications & Info		767 shares			19,410
SIT US Gov’t Securities		2,490 shares			26,098
Sound Shore Fund Inc.		170 shares			5,724

35

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Spectra Fund Inc.		2,277 shares			19,266
Strong Income High Yield Bond		4,248 shares			38,065
Strong Growth		1,848 shares			49,989
Strong Growth 20		125 shares			3,147
Strong Enterprise		685 shares			19,446
Strong American Utilities		109 shares			1,914
Strong Gov’t Securities Income		2,667 shares			28,248
Strong Opportunity Fund		783 shares			33,149
Templeton World Fund CL I		163 shares			2,686
Templeton Foreign		246 shares			2,544
Templeton Growth Class I		2,683 shares			49,346
Third Value Fund		714 shares			25,853
Transamerica Premier Equity		637 shares			13,231
Tweedy Brown Global Value		632 shares			12,633
Van Kampen Technology CL B		461 shares			6,903
Van Wagoner Income Emerging		224 shares			6,782
Van Wagoner Income Mid-Cap		317 shares			6,425
Van Wagoner Income Post		1,315 shares			34,871
Vanguard US Growth Portfolio		172 shares			4,759
Vanguard Growth & Income		1,445 shares			46,329
Vanguard Balanced Index		1,029 shares			19,643
Vanguard Admiral Short Term		2,562 shares			25,952
Vanguard/ Primecap		430 shares			25,949
Vanguard Bond Index Total		6,487 shares			64,614
Vanguard GNMA Fixed Income		2,583 shares			26,447
Vanguard Index Trust S&P 500		720 shares			87,739
Vanguard Index Trust Exten		777 shares			20,676
Vanguard Total Stock Mark		1,205 shares			35,268

36

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Shares of Registered Investment Companies (continued)
Vanguard Value Index		101 shares			2,310
Warburg Pincus Major Foreign		199 shares			2,484
Warburg Pincus Japan Growth		210 shares			1,464
Warburg Pincus Capital Appreciation		959 shares			22,670
Warburg Pincus Global Tele		528 shares			22,269
Weitz Value		3,689 shares			129,911
Wright Equifund Mexico		427 shares			2,444
Wright International Blue C		108 shares			1,639
					13,862,951
Other
NASDAQ 100 Tr Unit Ser. 1		200 shares			53,413
Hyde Marine Inc. New WTS CL		5 units			3
MFN Finl Corp. WT Ser. A Exp 03		17 units			1
MFN Finl Corp. WT Ser. B Exp 03		17 units			–
MFN Finl Corp. WT Ser. C Exp 03		17 units			–
Transtexas Gas Corp. WTS EX		10 units			–
					53,417
Real Estate Trust
Borden Chemical & Plastics L		400 units			250
Camden PPTY TR SH Ben Int.		200 units			6,700
Cedar Fair L P Dep. Unit		300 units			5,505
Crescent Real Estate Equities		300 units			6,675
National Golf PPTYS Inc.		200 units			4,113
Transcontinental Realty Inv.		250 units			2,219
					25,462

37

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(i)—Schedule of Assets

(Held at End of Year) (continued)

	Description of Investment
	Including Maturity Date,
Identity of Issue, Borrower,	Rate of Interest, Par or			Current
Lessor or Similar Party	Maturity Value		Cost**	Value
Participant Loans*		At interest rates ranging
		from 6.5% to 9.5%		$	3,972,179
Total assets held for investment purposes				$	155,269,848

*	Indicates party-in-interest to the Plan.
**	Historical cost provided only for nonparticipant-directed investments.

38

The Geon Retirement Savings Plan

EIN: 34-1730488 Plan No.: 001

Schedule H, Line 4(j)—Schedule of Reportable Transactions

For the Year Ended December 31, 2000

								Current Value
								of Assets on
		Purchase		Selling		Cost of		Transaction		Net Gain
Description of Assets		Price		Price		Assets		Date		(Loss)
Category (i)—Single transactions in excess of 5% of plan assets
The Geon Company*
	Common Stock			$	65,580,375	$	65,580,375	$	65,580,375	$	—
PolyOne Corporation*
	Common Stock	$	65,580,375				65,580,375		65,580,375
Category (iii)—Series of transactions in excess of 5% of plan assets
PolyOne Corporation*
	Common Stock		70,513,515				70,513,515		70,513,515
					1,284,128		1,882,127		1,284,128		(597,999	)
The Geon Company*
	Common Stock		13,043,776				13,043,776		13,043,776
					68,319,175		68,225,654		68,319,175		93,521
State Street Bank*
	Short-Term Investment Fund		18,635,381				18,635,381		18,635,381
					18,520,912		18,520,912		18,520,912		—

*Indicates party-in-interest to the Plan.

There were no category (ii) or (iv) reportable transactions during 2000.

39