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Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE

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Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULE

a.The following documents are filed as part of this report:

Page Number
1. Consolidated Financial Statements:
Report of Independent Registered Public Accounting Firm (PCAOB ID 238)62
Consolidated Balance Sheet64
Consolidated Statement of Income65
Consolidated Statement of Comprehensive Income66
Consolidated Statement of Stockholders’ Equity67
Consolidated Statement of Cash Flows68
Notes to Consolidated Financial Statements70
2. Financial Statement Schedule
Schedule II - Valuation and Qualifying Accounts114
All other schedules have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes thereto.
3. Exhibits Required by Item 601 of Regulation S-K
The information required by this Item is set forth in the Index to Exhibits that precedes the signature page of this Annual Report.115

b.The information required by this Item is set forth in the Index to Exhibits that precedes the signature page of this Annual Report.

c.Financial Statement Schedule and Separate Financial Statements of Subsidiaries Not Consolidated and

Fifty Percent or Less Owned Persons

Adevinta was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal year ended December 31, 2023 (though not for the fiscal years ended December 31, 2022 or 2024). As such, pursuant to Rule 3-09 of Regulation S-X, separate financial statements of Adevinta for the fiscal years ended December 31, 2023 and 2022, as well as for the portion of the fiscal year ended December 31, 2024 in which 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, financial statements of Adevinta for a certain period of the fiscal year ended December 31, 2024 will be filed via an amendment to this Annual Report on Form 10-K on or before June 30, 2025.

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