filings.toolseBay (EBAY) 10-K/A risk factor changes: FY2024 vs FY2023
The 2024-12-31 10-K/A against the 2023-12-31 one, compared heading by heading and sentence by sentence.
All filing items17 rewritten13 added0 removed86 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, 13 added, 0 removed, 17 rewritten and 86 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 | 1 | 0 | 7 | 64 |
| Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE | 12 | 0 | 10 | 22 |
Underlined words on a shaded ground are new in FY2024; struck-through words were in FY2023. Sentences that are wholly new or wholly gone are labelled rather than marked.
Cover and table of contents
7 rewritten, 1 added, 0 removed, 64 unchanged
For the fiscal year ended December 31, [removed: 2023.][added: 2024.]
[removed: ][added: ]
As of June 30, [removed: 2023,] [added: 2024,] the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was [removed: $23,784,458,062] [added: $26,462,543,018] based on the closing sale price as reported on The Nasdaq Global Select Market.
[removed: 502] [added: 461] million shares of common stock issued and outstanding as of May [removed: 24, 2024.][added: 26, 2025.]
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: 2023] [added: 2024] of eBay Inc. (the “Company”), as filed with the U.S. Securities and Exchange Commission (the “SEC”) on February [removed: 28, 2024] [added: 27, 2025] (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 [added: as of and] for the [removed: years] [added: interim period] ended [removed: December] [added: March] 31, [removed: 2023 (audited), 2022 (unaudited) and 2021 (audited) and] [added: 2024 (unaudited),] as of [added: and for the year ended] December 31, 2023 [removed: (audited)] [added: (audited),] and [added: for the year ended December 31,] 2022 (unaudited).
In accordance with Rule 3-09(b)(1), Adevinta’s financial statements are being filed herewith as [removed: Exhibit] [added: Exhibits] 99.01 [added: and 99.02] within six months after the end of Adevinta’s fiscal year.
During and as of each period covered by such financial statements, eBay’s investment in Adevinta was accounted for by eBay pursuant to the equity method.
Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE
10 rewritten, 12 added, 0 removed, 22 unchanged
The financial statements of Adevinta required by Rule 3-09 of Regulation S-X are provided as [removed: Exhibit] [added: Exhibits] 99.01 [added: and 99.02] to this Amendment.
Adevinta was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal [removed: years] [added: year] ended December 31, 2023 [removed: and December 31, 2021] (though not for the fiscal [removed: year] [added: years] ended December 31, [removed: 2022).][added: 2022 or 2024).]
As such, [added: pursuant to Rule 3-09 of Regulation S-X, separate] financial statements of Adevinta for the fiscal years ended December 31, [removed: 2023,] [added: 2023 and] 2022 and [removed: 2021, respectively,] [added: for the interim period ended March 31, 2024 (during and as of which periods eBay’s investment in Adevinta was accounted for by eBay pursuant to the equity method)] are required to be filed by amendment to this Annual Report on Form 10-K within six months of Adevinta’s fiscal year end.
Accordingly, [removed: Adevinta’s] financial statements [added: of Adevinta as of and] for [removed: its fiscal] [added: the interim period ended March 31, 2024 (unaudited), as of and for the] year ended December 31, 2023 [added: (audited) and for the year ended December 31, 2022 (unaudited)] are provided as [removed: Exhibit] [added: Exhibits] 99.01 [added: and 99.02] to this [removed: Amendment.][added: Amendment, respectively.]
| 23.02 | | | | | | [Consent of Ernst & Young AS related to Exhibit [removed: 99.01.](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex2302consentofernstyoungas.htm)] [added: 99.02.](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/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](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)] [added: May 30, 2025.](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/ebay123124ex310310-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](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)] [added: May 30, 2025.](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/ebay123124ex310410-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](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)] [added: May 30, 2025.](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/ebay123124ex320310-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](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)] [added: May 30, 2025.](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/ebay123124ex320410-ka.htm)] | | | | | | X | | | | | | | | | | | | | | | | | | | | |
| [removed: 99.01] [added: 99.02] | | | | | | [Consolidated financial statements of Adevinta [removed: ASA](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [for] [added: ASA for] the years [removed: ended](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm) [December] [added: ended December] 31, 2023 [removed: (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] [added: (audited), 2022] (unaudited) and 2021 [removed: (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] [added: (audited) and as of December] 31, 2023 [removed: (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)] [added: (audited) and 2022 (unaudited).](https://www.sec.gov/Archives/edgar/data/1065088/000106508824000094/ex9901adevinta2023annualre.htm)] | | | | | | [removed: X] | | | | | | [added: 10-K/A] | | | | | | [added: 001-37713] | | | | | | [added: 5/29/2024] | | |
The report of Ernst & Young AS (Oslo, Norway) (PCAOB ID: 1572) is included within Exhibit 99.02 to this Amendment.
| 99.01 | | | | | | [Condensed consolidated interim financial statements of Adevinta ASA as of and for the period ended March 31, 2024 (unaudited).](https://www.sec.gov/Archives/edgar/data/1065088/000106508825000068/exhibit9901adevintaq12024q.htm) | | | | | | X | | | | | | | | | | | | | | | | | | | | |
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SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on May 30, 2025.
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| | | | eBay Inc. | | | | | |
| | | | | | | | | |
| | | | By: | | | /s/ Rebecca Spencer | | |
| | | | | | | Rebecca Spencer | | |
| | | | | | | Vice President, Chief Accounting Officer | | |