Fri, May 30, 8:12 PM (24 days ago)
**eBay Inc. (EBAY) - 10-K/A Amendment Summary** **Company Overview:** eBay Inc. (EBAY), a Delaware corporation, filed this 10-K/A amendment to provide financial statements for Adevinta ASA, a significant equity investee, as required by Rule 3-09 of Regulation S-X. The amendment does not modify eBay's consolidated financial position, results of operations, or cash flows. **Key Points:** 1. **Financial Statements of Adevinta:** - Exhibits 99.01 and 99.02 include Adevinta's financial statements for the interim period ended March 31, 2024 (unaudited), and the years ended December 31, 2023 (audited) and 2022 (unaudited). - Adevinta's financial statements are required due to eBay's significant investment, accounted for using the equity method. 2. **Certifications and Consents:** - The amendment includes new certifications by eBay's Chief Executive Officer and Chief Financial Officer, as well as the consent of Adevinta's independent auditors. 3. **Market Position:** - As of June 30, 2024, the aggregate market value of eBay's common stock held by non-affiliates was $26,462,543,018. - 461 million shares of common stock were issued and outstanding as of May 26, 2025. 4. **Future Outlook and Risk Factors:** - The amendment does not update forward-looking statements or reflect events occurring after the original 10-K filing. - It should be read in conjunction with the original 10-K and any subsequent filings. **Financial Condition and Market Position Changes:** - The amendment does not alter eBay's financial condition or market position but provides additional financial information for Adevinta, a significant equity investee.