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 indenture for the 4.625 Notes, the 4.875 Notes and the Term Loan, as described in Note 8, are guaranteed by Axiall, LLC, Axiall 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, Eagle Controlled 2 Ohio Spinco, Inc., Eagle Natrium LLC, and Eagle Pipeline, Inc., all of which are 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, statement of operations and comprehensive income and statements of cash flows as of, and for the three months ended March 31, 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 and statement of cash flows for the three months ended March 31, 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 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 our remaining subsidiaries (the "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
March 31, 2013

(Unaudited)

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

Assets
Cash and cash equivalents	$	-	$	8.6	$	60.6	$	-		$	69.2
Receivables, net of allowance for doubtful accounts		1.5		1,243.9		91.1		(699.6	)		636.9
Inventories		-		328.8		114.8		-			443.6
Prepaid expenses and other		-		26.5		4.3		-			30.8
Deferred income taxes		7.9		-		0.2		(6.8	)		1.3

Total current assets		9.4		1,607.8		271.0		(706.4	)		1,181.8
Property, plant and equipment, net		1.5		1,297.1		337.3		-			1,635.9
Long term receivables—affiliates		448.7		86.4		-		(535.1	)		-
Goodwill		-		1,395.7		271.5		-			1,667.2
Intangibles, net		-		1,066.9		186.8		-			1,253.7
Other assets, net		12.9		61.2		12.7		-			86.8
Investment in subsidiaries		3,310.0		320.6		-		(3,630.6	)		-

Total assets	$	3,782.5	$	5,835.7	$	1,079.3	$	(4,872.1	)	$	5,825.4

Liabilities and Equity
Current portion of long-term debt	$	52.3	$	2.8	$	-	$	-		$	55.1
Accounts payable		708.6		285.5		49.7		(699.6	)		344.2
Interest payable		4.0		5.5		-		-			9.5
Income taxes payable		-		3.5		2.9		-			6.4
Accrued compensation		-		23.7		10.6		-			34.3
Current deferred tax liability		-		12.1		0.1		(6.8	)		5.4
Other accrued current liabilities		1.2		79.6		30.7		-			111.5

Total current liabilities		766.1		412.7		94.0		(706.4	)		566.4
Long-term debt		536.7		881.5		-		-			1,418.2
Long-term payables—affiliates		-		-		535.1		(535.1	)		-
Lease financing obligation		-		-		110.0		-			110.0
Deferred income taxes		13.5		716.2		47.5		-			777.2
Pension and other post retirement benefits		-		315.9		11.6		-			327.5
Other non-current liabilities		104.0		111.2		21.6		(103.9	)		132.9

Total liabilities		1,420.3		2,437.5		819.8		(1,345.4	)		3,332.2
Equity
Total Axiall stockholders' equity (deficit)		2,362.2		3,398.2		128.5		(3,526.7	)		2,362.2
Noncontrolling interest		-		-		131.0		-			131.0

Total equity		2,362.2		3,398.2		259.5		(3,526.7	)		2,493.2

Total liabilities and equity	$	3,782.5	$	5,835.7	$	1,079.3	$	(4,872.1	)	$	5,825.4

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 for doubtful accounts		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		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 (deficit)		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 (Loss)
Three Months Ended March 31, 2013
(Unaudited)

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

Net sales	$	-		$	971.7		$	135.6		$	(46.1	)	$	1,061.2
Operating costs and expenses:
Cost of sales		-			825.5			119.6			(46.1	)		899.0
Selling, general and administrative expenses		8.2			51.1			19.0			-			78.3
Transaction related costs and other, net		9.1			0.7			0.3			-			10.1
Long-lived asset impairment charges (recoveries), net		-			2.6			-			-			2.6

Total operating costs and expenses		17.3			879.9			138.9			(46.1	)		990.0

Operating income (loss)		(17.3	)		91.8			(3.3	)		-			71.2

Other income (expense):
Loss on redemption and other debt costs		(66.1	)		(12.4	)		-			-			(78.5	)
Interest expense, net		(16.5	)		3.8			(5.6	)		-			(18.3	)
Gain on acquisition of controlling interest		-			23.5			-			-			23.5
Foreign exchange gain (loss)		(0.1	)		-			0.2			-			0.1
Equity in income (loss) of subsidiaries		83.9			2.3			-			(86.2	)		-

Income (loss) before income taxes		(16.1	)		109.0			(8.7	)		(86.2	)		(2.0	)
Provision for (benefit from) income taxes		(12.6	)		16.0			(2.6	)		-			0.8

Consolidated net income (loss)		(3.5	)		93.0			(6.1	)		(86.2	)		(2.8	)
Less net income attributable to noncontrolling interest		-			-			0.7			-			0.7

Net income (loss) attributable to Axiall	$	(3.5	)	$	93.0		$	(6.8	)	$	(86.2	)	$	(3.5	)

Comprehensive income (loss) attributable to Axiall	$	(11.2	)	$	89.1		$	(9.2	)	$	(79.9	)	$	(11.2	)

Axiall Corporation and Subsidiaries
Supplemental Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)
Three Months Ended March 31, 2012

(Unaudited)

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

Net sales	$	-		$	781.7		$	126.8		$	(48.6	)	$	859.9
Operating costs and expenses:
Cost of sales		-			692.8			112.2			(48.6	)		756.4
Selling, general and administrative expenses		7.8			23.2			16.7			-			47.7
Transaction related costs and other, net		5.0			0.3			-			-			5.3
Long-lived asset impairment charges (recoveries), net		-			(0.3	)		-			-			(0.3	)
Gain on sale of assets		-			(17.4	)		-			-			(17.4	)

Total operating costs and expenses		12.8			698.6			128.9			(48.6	)		791.7

Operating income (loss)		(12.8	)		83.1			(2.1	)		-			68.2

Other income (expense):
Interest income (expense), net		(21.5	)		13.0			(5.9	)		-			(14.4	)
Foreign exchange gain (loss)		0.3			-			(0.4	)		-			(0.1	)
Equity in income (loss) of subsidiaries		57.7			(0.8	)		-			(56.9	)		-

Income (loss) before income taxes		23.7			95.3			(8.4	)		(56.9	)		53.7
Provision for (benefit from) income taxes		(11.6	)		30.1			(0.1	)		-			18.4

Consolidated net income (loss)		35.3			65.2			(8.3	)		(56.9	)		35.3

Net income (loss) attributable to Axiall	$	35.3		$	65.2		$	(8.3	)	$	(56.9	)	$	35.3



Comprehensive income (loss) attributable to Axiall	$	38.2		$	64.4		$	(10.6	)	$	(53.8	)	$	38.2

Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Three Months Ended March 31, 2013
(Unaudited)

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


Net cash used in operating activities	$	(75.0	)	$	(0.8	)	$	(29.0	)	$	-	$	(104.8	)

Cash flows from investing activities:
Capital expenditures		-			(13.7	)		(2.7	)		-		(16.4	)
Cash acquired in acquisition		-			-			26.7			-		26.7

Net cash provided by (used in) investing activities		-			(13.7	)		24.0			-		10.3
Cash flows from financing activities:
Borrowings on ABL revolver		222.7			-			-			-		222.7
Repayments on ABL revolver		(83.7	)		-			-			-		(83.7	)
Issuance of long-term debt		450.0			-			-			-		450.0
Long-term debt payments		(450.0	)		(79.7	)		-			-		(529.7	)
Fees paid related to financing activities		(64.1	)		(28.6	)		(1.7	)		-		(94.4	)
Excess tax benefits from share-based payment arrangements		0.1			-			-			-		0.1

Net cash provided by (used in) financing activities		75.0			(108.3	)		(1.7	)		-		(35.0	)

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

Net change in cash and cash equivalents		-			(122.8	)		(8.3	)		-		(131.1	)
Cash and cash equivalents at beginning of period		-			131.4			68.9			-		200.3

Cash and cash equivalents at end of period	$	-		$	8.6		$	60.6		$	-	$	69.2

Axiall Corporation
Supplemental Condensed Consolidating Statement of Cash Flows
Three Months Ended March 31, 2012
(Unaudited)

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

Net cash used in operating activities	$	(30.8	)	$	(33.0	)	$	(21.7	)	$	-		$	(85.5	)

Cash flows from investing activities:
Capital expenditures		(0.1	)		(9.1	)		(4.3	)		-			(13.5	)
Proceeds from sale of assets		-			19.3			-			-			19.3
Distributions from affiliate		1.9			0.2			-			(2.1	)		-

Net cash provided by (used in) investing activities		1.8			10.4			(4.3	)		(2.1	)		5.8
Cash flows from financing activities:
Borrowings on ABL revolver		89.1			-			-			-			89.1
Repayments on ABL revolver		(60.1	)		-			-			-			(60.1	)
Return on capital		-			-			(2.1	)		2.1			-

Net cash provided by (used in) financing activities		29.0			-			(2.1	)		2.1			29.0

Effect of exchange rate changes on cash and cash equivalents		-			-			1.1			-			1.1

Net change in cash and cash equivalents		-			(22.6	)		(27.0	)		-			(49.6	)
Cash and cash equivalents at beginning of period		-			43.4			45.2			-			88.6

Cash and cash equivalents at end of period	$	-		$	20.8		$	18.2		$	-		$	39.0