filings.toolseBay (EBAY) 10-K/A risk factor changes: FY2022 vs FY2021
The 2022-12-31 10-K/A against the 2021-12-31 one, compared heading by heading and sentence by sentence.
All filing items16 rewritten2 added0 removed85 unchanged
Summary
counted, not written
- Item 1A headings could not be compared: the parser did not find an Item 1A in both filings.
- Sentence by sentence, 2 added, 0 removed, 16 rewritten and 85 unchanged across 2 items that differ.
Sentences by item
2 items, with every count and a link to each item that changed
| Item | Added | Removed | Rewritten | Unchanged |
|---|---|---|---|---|
| Cover and table of contents | 2 | 0 | 7 | 62 |
| Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE | 0 | 0 | 9 | 23 |
Underlined words on a shaded ground are new in FY2022; struck-through words were in FY2021. Sentences that are wholly new or wholly gone are labelled rather than marked.
Cover and table of contents
7 rewritten, 2 added, 0 removed, 62 unchanged
For the fiscal year ended December 31, [removed: 2021.][added: 2022.]
[removed: ][added: ]
As of June 30, [removed: 2021,] [added: 2022,] the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was [removed: $46,329,747,291] [added: $22,856,350,223] based on the closing sale price as reported on The Nasdaq Global Select Market.
[removed: 559,842,135] [added: 534,736,900] shares of common stock issued and outstanding as of May [removed: 2, 2022.][added: 9, 2023.]
This Amendment No. 1 on Form 10-K/A (this “Amendment”) amends Part IV, Item 15 of the Annual Report on Form 10-K for the fiscal year ended December 31, [removed: 2021] [added: 2022] of eBay Inc. (the “Company”), as filed with the U.S. Securities and Exchange Commission (the “SEC”) on February [removed: 24, 2022] [added: 23, 2023] (the “Form 10-K”).
The purpose of this Amendment is to provide financial statements for Adevinta ASA (“Adevinta”), pursuant to Rule 3-09 of Regulation S-X as of and for the years ended December 31, [removed: 2021] [added: 2022 (unaudited)] and [removed: 2020.][added: 2021 (audited).]
In accordance with Rule 3-09(b)(1), Adevinta’s financial statements are being filed herewith as Exhibit [removed: 99.1] [added: 99.01] within six months after the end of Adevinta’s fiscal year.
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.
Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).
Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE
9 rewritten, 0 added, 0 removed, 23 unchanged
Adevinta was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal year ended December [removed: 30, 2021.][added: 31, 2021 (though not for the fiscal year ended December 31, 2022).]
As such, financial statements of Adevinta [added: for the fiscal years ended December 31, 2022 (unaudited) and 2021 (audited), respectively,] are required to be filed by amendment to the Form 10-K within six months of Adevinta’s fiscal year end.
Accordingly, Adevinta’s financial statements for its fiscal year ended December 31, [removed: 2021] [added: 2022] are provided as Exhibit 99.01 to this Amendment.
| 23.02 | | | | | | [Consent of Ernst & Young AS related to Exhibit [removed: 99.01.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ex2302consentofernstyoungas.htm)] [added: 99.01.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex2302consentofernstyounga.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 31.03 | | | | | | [Certification of Registrant’s Chief Executive Officer, as required by Section 302 of the Sarbanes-Oxley Act of 2002, dated May [removed: 10, 2022.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ebay123121ex310310-ka.htm)] [added: 1](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310310-ka.htm)[2](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310310-ka.htm)[, 2023.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310310-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 31.04 | | | | | | [Certification of Registrant’s Chief Financial Officer, as required by Section 302 of the Sarbanes-Oxley Act of 2002, dated May [removed: 10, 2022.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ebay123121ex310410-ka.htm)] [added: 1](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310410-ka.htm)[2](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310410-ka.htm)[, 2023.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex310410-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 32.03 | | | | | | [Certification of Registrant’s Chief Executive Officer, as required by Section 906 of the Sarbanes-Oxley Act of 2002, dated May [removed: 10, 2022.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ebay123121ex320310-ka.htm)] [added: 1](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320310-ka.htm)[2](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320310-ka.htm)[, 2023.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320310-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 32.04 | | | | | | [Certification of Registrant’s Chief Financial Officer, as required by Section 906 of the Sarbanes-Oxley Act of 2002, dated May [removed: 10, 2022.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ebay123121ex320410-ka.htm)] [added: 1](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320410-ka.htm)[2](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320410-ka.htm)[, 2023.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ebay123122ex320410-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 99.01 | | | | | | [removed: [Audited consolidated] [added: [Consolidated] financial statements of Adevinta ASA as of and for the years ended December 31, [removed: 2021 and 2020.](https://www.sec.gov/Archives/edgar/data/1065088/000106508822000017/ex9901adevinta2021annualre.htm)] [added: 2022 (unaudited)](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex9901adevinta2022annualre.htm) [](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex9901adevinta2022annualre.htm)[and](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex9901adevinta2022annualre.htm) [2021 (audited)](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex9901adevinta2022annualre.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508823000015/ex9901adevinta2022annualre.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |