18. SUPPLEMENTAL GUARANTOR INFORMATION

Axiall Corporation is effectively a holding company for all of its wholly-and majority-owned subsidiaries. Our payment obligations under the indentures for the 4.625 Notes and the 4.875 Notes and the Term Loan Credit Agreement, as described in Note 8 to the unaudited condensed consolidated financial statements, are guaranteed by Axiall, LLC, Georgia Gulf Lake Charles, LLC, Royal Mouldings Limited, Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc., Exterior Portfolio, LLC, Plastic Trends, Inc., Royal Group Sales (USA) Limited, Rome Delaware Corporation, Royal Plastics Group (U.S.A.) Limited, PHH Monomers, L.L.C., Eagle Holdco 3 LLC, Eagle US 2 LLC, Axiall Ohio, Inc. (formerly known as Eagle Controlled 2 Ohio Spinco, Inc.), Eagle Natrium LLC, and Eagle Pipeline, Inc., all of which are direct and indirect wholly-owned subsidiaries (together with Splitco the "Guarantor Subsidiaries") of Axiall Corporation effective January 28, 2013. Our wholly owned subsidiary Splitco is the issuer of the 4.625 Notes and the borrower under the Term Loan (as to each of which obligations Axiall is also a guarantor) and a subsidiary guarantor of the 4.875 Notes. Splitco is included in the Guarantor columns of the supplemental condensed consolidating balance sheet, and supplemental statement of operations and comprehensive income as of, and for the three and nine months ended September 30, 2013. Splitco is included in the Guarantor column of supplemental condensed consolidating statement of cash flows for the nine months ended September 30, 2013.

Our payment obligations under the indenture for the prior 9 percent notes were guaranteed by Georgia Gulf Lake Charles, LLC, Axiall, LLC, Royal Mouldings Limited, Royal Plastics Group (USA) Limited, Rome Delaware Corporation, Plastic Trends, Inc., Royal Group Sales (USA) Limited, Royal Outdoor Products, Inc., Royal Window and Door Profiles Plant 13 Inc., Royal Window and Door Profiles Plant 14 Inc. and Exterior Portfolio LLC, all of which are wholly-owned subsidiaries (the "Prior Guarantor Subsidiaries") of Axiall Corporation. Many of the covenants under this indenture were terminated in connection with the redemption of the 9 percent notes in February 2013. Information regarding the Prior Guarantor Subsidiaries of the 9 percent notes is included in the supplemental condensed consolidating balance sheet as of December 31, 2012, and supplemental statement of operations and comprehensive income as of and for the three and nine months ended September 30, 2012. Information regarding the Prior Guarantor Subsidiaries of the 9 percent notes is included in the Guarantor column of supplemental condensed consolidating statement of cash flows for the nine months ended September 30, 2012.

The guarantees are full, unconditional and joint and several. Investments in subsidiaries in the supplemental guarantor financial statements reflect investments in wholly-owned entities within Axiall. The Guarantor Subsidiaries and our remaining subsidiaries (the "Non-Guarantor Subsidiaries") are not consistent with the Company's business groups or geographic operations; accordingly this basis of presentation is not included to present the Company's financial condition, results of operations or cash flows for any purpose other than to comply with the specific requirements for subsidiary guarantor reporting.

The following supplemental condensed consolidating balance sheets, statements of operations and comprehensive income and statements of cash flows present the combined financial statements of the parent company and the combined financial statements of our Guarantor Subsidiaries (or Prior Guarantor Subsidiaries, as appropriate) and Non-Guarantor Subsidiaries. Separate financial statements of the Guarantor Subsidiaries and Prior Guarantor Subsidiaries are not presented because we have determined that they would not be material to investors.

Axiall Corporation
Supplemental Condensed Consolidating Balance Sheet
September 30, 2013
(Unaudited)

*(In millions)*	Parent Company		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Consolidated

Assets
Cash and cash equivalents	$	-	$	15.7	$	64.2	$	-		$	79.9
Receivables, net of allowance for doubtful accounts		0.9		1,372.9		114.7		(851.4	)		637.1
Inventories		-		309.9		104.9		-			414.8
Prepaid expenses and other		21.8		40.3		3.5		-			65.6
Deferred income taxes		7.9		2.3		0.2		-			10.4

Total current assets		30.6		1,741.1		287.5		(851.4	)		1,207.8
Property, plant and equipment, net		4.2		1,320.4		324.7		-			1,649.3
Long-term receivables—affiliates		442.7		-		-		(442.7	)		-
Goodwill		-		1,444.5		275.5		-			1,720.0
Intangibles, net		-		970.7		168.9		-			1,139.6
Other assets, net		12.7		47.9		15.8		-			76.4
Investment in subsidiaries		3,436.9		311.5		-		(3,748.4	)		-

Total assets	$	3,927.1	$	5,836.1	$	1,072.4	$	(5,042.5	)	$	5,793.1

Liabilities and Equity
Current portion of long-term debt	$	-	$	2.8	$	-	$	-		$	2.8
Accounts payable		856.6		277.8		49.0		(851.4	)		332.0
Interest payable		8.5		4.3		-		-			12.8
Income taxes payable		-		-		3.8		-			3.8
Accrued compensation		-		34.0		13.5		-			47.5
Other accrued current liabilities		10.7		80.2		37.8		-			128.7

Total current liabilities		875.8		399.1		104.1		(851.4	)		527.6
Long-term debt excluding current portion of long-term debt		450.0		880.5		-		-			1,330.5
Long-term payables—affiliates		-		-		442.7		(442.7	)		-
Lease financing obligation		-		-		108.3		-			108.3
Deferred income taxes		11.4		686.4		46.1		-			743.9
Pension and other post retirement benefits		-		319.6		11.9		-			331.5
Other non-current liabilities		128.3		114.1		17.3		(88.6	)		171.1

Total liabilities		1,465.5		2,399.7		730.4		(1,382.7	)		3,212.9
Equity
Total Axiall stockholders' equity		2,461.6		3,436.4		223.4		(3,659.8	)		2,461.6
Noncontrolling interest		-		-		118.6		-			118.6

Total equity		2,461.6		3,436.4		342.0		(3,659.8	)		2,580.2

Total liabilities and equity	$	3,927.1	$	5,836.1	$	1,072.4	$	(5,042.5	)	$	5,793.1

Axiall Corporation
Supplemental Condensed Consolidating Balance Sheet
December 31, 2012
(Unaudited)

*(In millions)*	Parent Company		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated

Assets:
Cash and cash equivalents	$	-	$	131.0	$	69.3		$	-		$	200.3
Receivables, net of allowance		2.2		989.1		55.3			(731.7	)		314.9
Inventories		-		201.6		86.8			-			288.4
Prepaid expenses and other		-		11.9		2.8			-			14.7
Deferred income taxes		7.9		13.0		0.2			-			21.1

Total current assets		10.1		1,346.6		214.4			(731.7	)		839.4
Property, plant and equipment, net		1.5		422.0		214.2			-			637.7
Long-term receivables-affiliates		458.0		9.4		-			(467.4	)		-
Goodwill		-		105.0		112.2			-			217.2
Intangible assets, net		-		40.9		2.5			-			43.4
Other assets, net		14.0		38.8		10.8			-			63.6
Investment in subsidiaries		1,446.5		-		-			(1,446.5	)		-

Total assets	$	1,930.1	$	1,962.7	$	554.1		$	(2,645.6	)	$	1,801.3

Liabilities and Equity
Accounts payable	$	745.1	$	176.3	$	21.5		$	(731.7	)	$	211.2
Interest payable		18.9		-		-			-			18.9
Income taxes payable		-		13.9		1.2			-			15.1
Accrued compensation		-		29.4		15.3			-			44.7
Other accrued liabilities		1.0		38.5		21.7			-			61.2

Total current liabilities		765.0		258.1		59.7			(731.7	)		351.1
Long-term debt excluding current portion of long-term debt		448.1		-		-			-			448.1
Lease financing obligation		-		-		112.3			-			112.3
Long-term payables—affiliates		-		-		467.4			(467.4	)		-
Deferred income taxes		16.9		161.0		-			-			177.9
Pension and other post retirement benefits		-		48.3		-			-			48.3
Other non-current liabilities		96.6		48.7		19.6			(104.8	)		60.1

Total liabilities		1,326.6		516.1		659.0			(1,303.9	)		1,197.8
Equity
Total Axiall stockholders' equity		603.5		1,446.6		(104.9	)		(1,341.7	)		603.5

Total equity		603.5		1,446.6		(104.9	)		(1,341.7	)		603.5

Total liabilities and equity	$	1,930.1	$	1,962.7	$	554.1		$	(2,645.6	)	$	1,801.3

Axiall Corporation
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended September 30, 2013
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	1,033.4	$	215.9		$	(51.8	)	$	1,197.5
Operating costs and expenses:
Cost of sales		-			867.5		169.2			(51.8	)		984.9
Selling, general and administrative expenses		10.0			62.8		21.1			-			93.9
Long-lived asset impairment charges, net		-			22.9		2.9			-			25.8
Transaction related costs and other, net		10.4			1.4		3.0			-			14.8

Total operating costs and expenses		20.4			954.6		196.2			(51.8	)		1,119.4

Operating income (loss)		(20.4	)		78.8		19.7			-			78.1
Other income (expense):
Interest income (expense), net		(14.1	)		0.2		(5.8	)		-			(19.7	)
Foreign exchange loss		-			-		(0.4	)		-			(0.4	)
Equity in income of subsidiaries		56.0			4.9		-			(60.9	)		-

Income before income taxes		21.5			83.9		13.5			(60.9	)		58.0
Provision for (benefit from) income taxes		(17.5	)		33.8		2.4			-			18.7

Consolidated net income		39.0			50.1		11.1			(60.9	)		39.3
Less net income attributable to noncontrolling interest		-			-		0.3			-			0.3

Net income attributable to Axiall	$	39.0		$	50.1	$	10.8		$	(60.9	)	$	39.0



Comprehensive income (loss) attributable to Axiall	$	46.4		$	53.8	$	12.6		$	(66.4	)	$	46.4

Axiall Corporation
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Three Months Ended September 30, 2012
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	677.3		$	176.3		$	(40.1	)	$	813.5
Operating costs and expenses:
Cost of sales		-			571.6			141.7			(40.1	)		673.2
Selling, general and administrative expenses		10.2			24.6			18.7			-			53.5
Transaction related costs and other, net		13.1			1.3			0.4			-			14.8
Gain on sale of assets, net		-			(1.9	)		-			-			(1.9	)

Total operating costs and expenses		23.3			595.6			160.8			(40.1	)		739.6

Operating income (loss)		(23.3	)		81.7			15.5			-			73.9
Other income (expense):
Interest income (expense), net		(23.2	)		14.4			(5.9	)		-			(14.7	)
Foreign exchange loss		-			-			(0.2	)		-			(0.2	)
Equity in income of subsidiaries		69.7			0.9			-			(70.6	)		-

Income before income taxes		23.2			97.0			9.4			(70.6	)		59.0
Provision for (benefit from) income taxes		(16.1	)		34.0			1.8			-			19.7

Consolidated net income		39.3			63.0			7.6			(70.6	)		39.3

Net income attributable to Axiall	$	39.3		$	63.0		$	7.6		$	(70.6	)	$	39.3



Comprehensive income attributable to Axiall	$	47.3		$	63.0		$	3.6		$	(66.6	)	$	47.3

Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine Months Ended September 30, 2013
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	3,119.9		$	564.9		$	(153.3	)	$	3,531.5
Operating costs and expenses:
Cost of sales		-			2,623.2			455.7			(153.3	)		2,925.6
Selling, general and administrative expenses		27.8			180.4			61.7			-			269.9
Long-lived asset impairment charges, net		-			25.5			2.9			-			28.4
Transaction related costs and other, net		26.0			4.3			3.4			-			33.7

Total operating costs and expenses		53.8			2,833.4			523.7			(153.3	)		3,257.6

Operating income (loss)		(53.8	)		286.5			41.2			-			273.9
Other income (expense):
Interest income (expense), net		(42.8	)		2.5			(17.1	)		-			(57.4	)
Loss on redemption and other debt costs		(66.1	)		(12.4	)		-			-			(78.5	)
Gain on acquisition of controlling interest		-			23.5			-			-			23.5
Equity in income of subsidiaries		213.5			13.8			-			(227.3	)		-

Income before income taxes		50.8			313.9			24.1			(227.3	)		161.5
Provision for (benefit from) income taxes		(57.5	)		103.9			4.9			-			51.3

Consolidated net income		108.3			210.0			19.2			(227.3	)		110.2
Less net income attributable to noncontrolling interest		-			-			1.9			-			1.9

Net income attributable to Axiall	$	108.3		$	210.0		$	17.3		$	(227.3	)	$	108.3



Comprehensive income (loss) attributable to Axiall	$	98.0		$	205.9		$	16.3		$	(222.2	)	$	98.0

Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income
Nine Months Ended September 30, 2012
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net sales	$	-		$	2,198.6		$	479.6		$	(137.1	)	$	2,541.1
Operating costs and expenses:
Cost of sales		-			1,949.1			398.5			(137.1	)		2,210.5
Selling, general and administrative expenses		28.2			71.2			53.6			-			153.0
Long-lived asset impairment recoveries, net		-			(0.8	)		-			-			(0.8	)
Transaction related costs and other, net		25.1			1.6			0.5			-			27.2
Gain on sale of assets		-			(19.3	)		-			-			(19.3	)

Total operating costs and expenses		53.3			2,001.8			452.6			(137.1	)		2,370.6

Operating income (loss)		(53.3	)		196.8			27.0			-			170.5
Other income (expense):
Interest income (expense), net		(66.5	)		40.5			(17.6	)		-			(43.6	)
Foreign exchange gain (loss)		0.2			-			(0.8	)		-			(0.6	)
Equity in income of subsidiaries		171.7			1.2			-			(172.9	)		-

Income before income taxes		52.1			238.5			8.6			(172.9	)		126.3
Provision for (benefit from) income taxes		(36.1	)		75.7			(1.5	)		-			38.1

Consolidated net income		88.2			162.8			10.1			(172.9	)		88.2

Net income attributable to Axiall	$	88.2		$	162.8		$	10.1		$	(172.9	)	$	88.2



Comprehensive income attributable to Axiall	$	96.2		$	163.7		$	6.7		$	(170.4	)	$	96.2

Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2013
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net cash provided by operating activities	$	60.7		$	76.4		$	18.9		$	-		$	156.0

Cash flows from investing activities:
Capital expenditures		(2.9	)		(91.9	)		(13.7	)		-			(108.5	)
Proceeds from sale of assets		-			11.1			-			-			11.1
Distribution from affiliate		19.9			19.9			-			(39.8	)		-
Cash acquired in acquisition		-			-			26.7			-			26.7

Net cash provided by (used in) investing activities		17.0			(60.9	)		13.0			(39.8	)		(70.7	)
Cash flows from financing activities:
Borrowings on ABL revolver		396.6			-			5.9			-			402.5
Repayments on ABL revolver		(396.6	)		-			(5.9	)		-			(402.5	)
Issuance of long-term debt		450.0			-			-			-			450.0
Long-term debt payments		(450.0	)		(81.1	)		-			-			(531.1	)
Make-whole and other fees paid related to financing activities		(65.8	)		(30.2	)		(2.0	)		-			(98.0	)
Dividends paid		(11.2	)		-			-			-			(11.2	)
Distribution to affiliate		-			(19.9	)		(19.9	)		39.8			-
Distribution to noncontrolling interest		-			-			(13.3	)		-			(13.3	)
Excess tax benefits from share-based payment arrangements		0.8			-			-			-			0.8
Stock compensation plan activity		(1.5	)		-			-			-			(1.5	)

Net cash used in financing activities		(77.7	)		(131.2	)		(35.2	)		39.8			(204.3	)

Effect of exchange rate changes on cash and cash equivalents		-			-			(1.4	)		-			(1.4	)

Net change in cash and cash equivalents		-			(115.7	)		(4.7	)		-			(120.4	)
Cash and cash equivalents at beginning of period		-			131.4			68.9			-			200.3

Cash and cash equivalents at end of period	$	-		$	15.7		$	64.2		$	-		$	79.9

Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Nine Months Ended September 30, 2012
(Unaudited)

*(In millions)*	Parent Company			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Eliminations			Consolidated

Net cash provided by operating activities	$	3.7		$	57.9		$	4.1		$	-		$	65.7

Cash flows from investing activities:
Capital expenditures		(0.3	)		(45.6	)		(9.9	)		-			(55.8	)
Proceeds from sale of assets		-			23.5			0.1			-			23.6
Distributions from affiliate		1.8			0.3			-			(2.1	)		-

Net cash provided by (used in) investing activities		1.5			(21.8	)		(9.8	)		(2.1	)		(32.2	)
Cash flows from financing activities:
Borrowings on ABL revolver		183.4			-			-			-			183.4
Repayments on ABL revolver		(183.4	)		-			-			-			(183.4	)
Stock compensation plan activity		(5.1	)		-			-			-			(5.1	)
Return on capital		-			-			(2.1	)		2.1			-
Make-whole and other fees paid related to financing activities		(0.6	)		-			-			-			(0.6	)
Dividends paid		(2.8	)		-			-			-			(2.8	)
Excess tax benefits from share-based payment arrangements		3.3			-			-			-			3.3

Net cash used in financing activities		(5.2	)		-			(2.1	)		2.1			(5.2	)

Effect of exchange rate changes on cash and cash equivalents		-			-			1.6			-			1.6

Net change in cash and cash equivalents		-			36.1			(6.2	)		-			29.9
Cash and cash equivalents at beginning of period		-			43.4			45.2			-			88.6

Cash and cash equivalents at end of period	$	-		$	79.5		$	39.0		$	-		$	118.5