filings.toolseBay (EBAY) 10-K/A risk factor changes: FY2023 vs FY2022
The 2023-12-31 10-K/A against the 2022-12-31 one, compared heading by heading and sentence by sentence.
All filing items15 rewritten0 added0 removed88 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, 0 added, 0 removed, 15 rewritten and 88 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 | Page headers and footers changed |
|---|---|---|---|---|---|
| Cover and table of contents | 0 | 0 | 6 | 65 | 0 |
| Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE | 0 | 0 | 9 | 23 | 0 |
Underlined words on a shaded ground are new in FY2023; struck-through words were in FY2022. Sentences that are wholly new or wholly gone are labelled rather than marked.
Cover and table of contents
6 rewritten, 0 added, 0 removed, 65 unchanged
Read the full itemFY2023 item · filed May 29, 2024FY2022 item · filed May 12, 2023
For the fiscal year ended December 31, [removed: 2022.][added: 2023.]
[removed: ][added: ]
As of June 30, [removed: 2022,] [added: 2023,] the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was [removed: $22,856,350,223] [added: $23,784,458,062] based on the closing sale price as reported on The Nasdaq Global Select Market.
[removed: 534,736,900] [added: 502 million] shares of common stock issued and outstanding as of May [removed: 9, 2023.][added: 24, 2024.]
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: 2022] [added: 2023] of eBay Inc. (the “Company”), as filed with the U.S. Securities and Exchange Commission (the “SEC”) on February [removed: 23, 2023] [added: 28, 2024] (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 [removed: as of and] for the years ended December 31, [added: 2023 (audited),] 2022 (unaudited) and 2021 [removed: (audited).][added: (audited) and as of December 31, 2023 (audited) and 2022 (unaudited).]
Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE
9 rewritten, 0 added, 0 removed, 23 unchanged
Read the full itemFY2023 item · filed May 29, 2024FY2022 item · filed May 12, 2023
Adevinta was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal [removed: year] [added: years] ended December 31, [added: 2023 and December 31,] 2021 (though not for the fiscal year ended December 31, 2022).
As such, financial statements of Adevinta for the fiscal years ended December 31, [added: 2023,] 2022 [removed: (unaudited)] and [removed: 2021 (audited),] [added: 2021,] respectively, are required to be filed by amendment to [removed: the] [added: this Annual Report on] 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: 2022] [added: 2023] 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/1065088/000106508823000015/ex2302consentofernstyounga.htm)] [added: 99.01.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex2302consentofernstyoungas.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 31.03 | | | | | | [Certification of Registrant’s Chief Executive Officer, as required by Section 302 of the Sarbanes-Oxley Act of 2002, dated [removed: May 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)] [added: May](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-ka.htm) [2](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-ka.htm)[8](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-ka.htm)[, 202](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-ka.htm)[4](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-ka.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310310-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 [removed: May 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)] [added: May](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-ka.htm) [2](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-ka.htm)[8](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-ka.htm)[, 202](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-ka.htm)[4](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-ka.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex310410-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 [removed: May 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)] [added: May](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-ka.htm) [2](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-ka.htm)[8](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-ka.htm)[, 202](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-ka.htm)[4](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-ka.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320310-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 [removed: May 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)] [added: May](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm) [2](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm)[8](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm)[, 202](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm)[4](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ebay123123ex320410-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| 99.01 | | | | | | [Consolidated financial statements of Adevinta [removed: ASA as of and for] [added: ASA](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [for] the years [removed: ended December] [added: ended](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [December] 31, [removed: 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)] [added: 2023 (audited),](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [2](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm)[022 (unaudited) and 2021 (audited)](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm)[and](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [as of](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [December 31, 2023 (audited)](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [and](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [2022 (unaudited)](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm)[.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |