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, 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, Axiall Ohio, Inc. (formerly known as 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, and supplemental statement of operations and comprehensive income as of, and for the three and six months ended June 30, 2013. Splitco is included in the Guarantor column of supplemental condensed consolidating statement of cash flows for the six months ended June 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 six months ended June 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 six months ended June 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 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
June 30, 2013
(Unaudited)

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

Assets
Cash and cash equivalents	$	-	$	26.2	$	18.1	$	-		$	44.3
Receivables, net of allowance for doubtful accounts		0.8		1,395.2		127.3		(820.4	)		702.9
Inventories		-		321.9		107.0		-			428.9
Prepaid expenses and other		0.2		46.9		3.6		-			50.7
Deferred income taxes		7.9		1.1		0.1		-			9.1

Total current assets		8.9		1,791.3		256.1		(820.4	)		1,235.9
Property, plant and equipment, net		1.8		1,313.1		329.3		-			1,644.2
Long-term receivables—affiliates		434.1		-		-		(434.1	)		-
Goodwill		-		1,393.2		264.7		-			1,657.9
Intangibles, net		-		1,046.7		180.5		-			1,227.2
Other assets, net		13.1		59.4		12.1		-			84.6
Investment in subsidiaries		3,437.5		301.3		-		(3,738.8	)		-

Total assets	$	3,895.4	$	5,905.0	$	1,042.7	$	(4,993.3	)	$	5,849.8

Liabilities and Equity
Current portion of long-term debt	$	39.5	$	2.8	$	-	$	-		$	42.3
Accounts payable		816.4		304.7		50.7		(820.4	)		351.4
Interest payable		3.3		13.5		-		-			16.8
Income taxes payable		-		6.1		1.8		-			7.9
Accrued compensation		-		36.8		10.9		-			47.7
Other accrued current liabilities		0.5		81.8		31.3		-			113.6

Total current liabilities		859.7		445.7		94.7		(820.4	)		579.7
Long-term debt excluding current portion of long-term debt		511.7		881.0		3.8		-			1,396.5
Long-term payables—affiliates		-		-		434.1		(434.1	)		-
Lease financing obligation		-		-		106.3		-			106.3
Deferred income taxes		8.1		717.1		46.5		-			771.7
Pension and other post retirement benefits		-		317.6		11.5		-			329.1
Other non-current liabilities		94.6		106.1		20.0		(93.1	)		127.6

Total liabilities		1,474.1		2,467.5		716.9		(1,347.6	)		3,310.9
Equity
Total Axiall stockholders' equity		2,421.3		3,437.5		208.2		(3,645.7	)		2,421.3
Noncontrolling interest		-		-		117.6		-			117.6

Total equity		2,421.3		3,437.5		325.8		(3,645.7	)		2,538.9

Total liabilities and equity	$	3,895.4	$	5,905.0	$	1,042.7	$	(4,993.3	)	$	5,849.8

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 June 30, 2013
(Unaudited)

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

Net sales	$	-		$	1,114.8		$	213.4		$	(55.4	)	$	1,272.8
Operating costs and expenses:
Cost of sales		-			930.2			166.9			(55.4	)		1,041.7
Selling, general and administrative expenses		9.5			66.6			21.6			-			97.7
Transaction related costs and other, net		6.5			2.2			0.1			-			8.8

Total operating costs and expenses		16.0			999.0			188.6			(55.4	)		1,148.2

Operating income (loss)		(16.0	)		115.8			24.8			-			124.6

Other income (expense):
Interest expense, net		(12.1	)		(1.5	)		(5.8	)		-			(19.4	)
Foreign exchange gain		-			-			0.3			-			0.3
Equity in income of subsidiaries		153.8			6.7			-			(160.5	)		-

Income before income taxes		125.7			121.0			19.3			(160.5	)		105.5
Provision for (benefit from) income taxes		52.9			(26.2	)		5.1			-			31.8

Consolidated net income		72.8			147.2			14.2			(160.5	)		73.7
Less net income attributable to noncontrolling interest		-			-			0.9			-			0.9

Net income attributable to Axiall	$	72.8		$	147.2		$	13.3		$	(160.5	)	$	72.8



Comprehensive income attributable to Axiall	$	62.7		$	143.5		$	12.7		$	(156.2	)	$	62.7

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

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

Net sales	$	-		$	739.6		$	176.6		$	(48.5	)	$	867.7
Operating costs and expenses:
Cost of sales		-			684.8			144.6			(48.5	)		780.9
Selling, general and administrative expenses		10.3			23.3			18.2			-			51.8
Transaction related costs and other, net		7.1			(0.5	)		-			-			6.6

Total operating costs and expenses		17.4			707.6			162.8			(48.5	)		839.3

Operating income (loss)		(17.4	)		32.0			13.8			-			28.4

Other income (expense):
Interest expense, net		(21.7	)		13.0			(5.8	)		-			(14.5	)
Foreign exchange loss		-			-			(0.3	)		-			(0.3	)
Equity in income of subsidiaries		44.4			1.1			-			(45.5	)		-

Income before income taxes		5.3			46.1			7.7			(45.5	)		13.6
Provision for (benefit from) income taxes		(8.3	)		11.6			(3.3	)		-			-

Consolidated net income		13.6			34.5			11.0			(45.5	)		13.6

Net income attributable to Axiall	$	13.6		$	34.5		$	11.0		$	(45.5	)	$	13.6



Comprehensive income attributable to Axiall	$	10.7		$	36.4		$	13.6		$	(50.0	)	$	10.7

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

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

Net sales	$	-		$	2,086.4		$	349.1		$	(101.5	)	$	2,334.0
Operating costs and expenses:
Cost of sales		-			1,755.7			286.5			(101.5	)		1,940.7
Selling, general and administrative expenses		17.8			117.6			40.6			-			176.0
Transaction related costs and other, net		15.5			5.6			0.4			-			21.5

Total operating costs and expenses		33.3			1,878.9			327.5			(101.5	)		2,138.2

Operating income (loss)		(33.3	)		207.5			21.6			-			195.8

Other income (expense):
Interest income (expense), net		(28.7	)		2.3			(11.3	)		-			(37.7	)
Foreign exchange gain		-			-			0.4			-			0.4
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		237.8			9.0			-			(246.8	)		-

Income before income taxes		109.7			229.9			10.7			(246.8	)		103.5
Provision for (benefit from) income taxes		40.4			(10.3	)		2.5			-			32.6

Consolidated net income		69.3			240.2			8.2			(246.8	)		70.9
Less net income attributable to noncontrolling interest		-			-			1.6			-			1.6

Net income attributable to Axiall	$	69.3		$	240.2		$	6.6		$	(246.8	)	$	69.3



Comprehensive income attributable to Axiall	$	51.5		$	232.6		$	3.7		$	(236.3	)	$	51.5

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

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

Net sales	$	-		$	1,521.3		$	303.3		$	(97.0	)	$	1,727.6
Operating costs and expenses:
Cost of sales		-			1,377.6			256.7			(97.0	)		1,537.3
Selling, general and administrative expenses		18.1			46.5			34.9			-			99.5
Transaction related costs and other, net		12.0			(0.5	)		0.1			-			11.6
Gain on sale of assets		-			(17.4	)		-			-			(17.4	)

Total operating costs and expenses		30.1			1,406.2			291.7			(97.0	)		1,631.0

Operating income (loss)		(30.1	)		115.1			11.6			-			96.6

Other income (expense):
Interest expense, net		(43.2	)		26.0			(11.7	)		-			(28.9	)
Foreign exchange gain (loss)		0.2			-			(0.6	)		-			(0.4	)
Equity in income of subsidiaries		102.1			0.3			-			(102.4	)		-

Income (loss) before income taxes		29.0			141.4			(0.7	)		(102.4	)		67.3
Provision for (benefit from) income taxes		(19.9	)		41.7			(3.4	)		-			18.4

Consolidated net income		48.9			99.7			2.7			(102.4	)		48.9

Net income attributable to Axiall	$	48.9		$	99.7		$	2.7		$	(102.4	)	$	48.9



Comprehensive income attributable to Axiall	$	48.9		$	100.8		$	3.0		$	(103.8	)	$	48.9

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

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

Net cash provided by (used in) operating activities	$	(49.9	)	$	50.2		$	(35.1	)	$	-		$	(34.8	)

Cash flows from investing activities:
Capital expenditures		(0.5	)		(46.4	)		(8.7	)		-			(55.6	)
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		19.4			(26.5	)		18.0			(39.8	)		(28.9	)
Cash flows from financing activities:
Borrowings on ABL revolver		396.6			-			5.9			-			402.5
Repayments on ABL revolver		(295.4	)		-			(1.9	)		-			(297.3	)
Issuance of long-term debt		450.0			-			-			-			450.0
Long-term debt payments		(450.0	)		(80.4	)		-			-			(530.4	)
Make-whole and other fees paid related to financing activities		(64.5	)		(28.6	)		(1.9	)		-			(95.0	)
Dividends paid		(5.6	)		-			-			-			(5.6	)
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		0.7			-			-			-			0.7
Stock compensation plan activity		(1.3	)		-			-			-			(1.3	)

Net cash provided by (used in) financing activities		30.5			(128.9	)		(31.1	)		39.8			(89.7	)

Effect of exchange rate changes on cash and cash equivalents		-			-			(2.6	)		-			(2.6	)

Net change in cash and cash equivalents		-			(105.2	)		(50.8	)		-			(156.0	)
Cash and cash equivalents at beginning of period		-			131.4			68.9			-			200.3

Cash and cash equivalents at end of period	$	-		$	26.2		$	18.1		$	-		$	44.3

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

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

Net cash provided by (used in) operating activities	$	(1.4	)	$	9.4		$	(22.9	)	$	-		$	(14.9	)

Cash flows from investing activities:
Capital expenditures		(0.2	)		(33.7	)		(6.8	)		-			(40.7	)
Proceeds from sale of assets		-			21.7			-			-			21.7
Distributions from affiliate		1.9			0.2			-			(2.1	)		-

Net cash provided by (used in) investing activities		1.7			(11.8	)		(6.8	)		(2.1	)		(19.0	)
Cash flows from financing activities:
Stock compensation plan activity		(0.4	)		-			-			-			(0.4	)
Return on capital		-			-			(2.1	)		2.1			-
Excess tax benefits from share-based payment arrangements		0.1			-			-			-			0.1

Net cash provided by (used in) financing activities		(0.3	)		-			(2.1	)		2.1			(0.3	)

Effect of exchange rate changes on cash and cash equivalents		-			-			1.0			-			1.0

Net change in cash and cash equivalents		-			(2.4	)		(30.8	)		-			(33.2	)
Cash and cash equivalents at beginning of period		-			43.4			45.2			-			88.6

Cash and cash equivalents at end of period	$	-		$	41.0		$	14.4		$	-		$	55.4