Adevinta was deemed a significant equity investee under Rule 3-09 of Regulation S-X for the fiscal years ended December 31, 2023 and December 31, 2021. This highlights the importance of Adevinta to eBay's overall financial picture.

The filing includes certifications from the CEO and CFO as required by the Sarbanes-Oxley Act, indicating management's responsibility for the accuracy of the financial statements.

The explanatory note clarifies that the amendment does not update the original 10-K to reflect events occurring after the initial filing date, meaning investors should consider other filings for more current information.

The inclusion of Adevinta's financial statements allows for a better understanding of the competitive landscape in which Adevinta operates and its contribution to eBay's overall portfolio.

This amendment focuses on including Adevinta's financial statements and does not provide specific details on eBay's operational efficiency.

This amendment focuses on including Adevinta's financial statements and does not provide specific details on eBay's innovation and technology initiatives.

The inclusion of Adevinta's financial statements provides additional information for analyzing eBay's capital allocation decisions related to its investment in Adevinta.

This amendment focuses on including Adevinta's financial statements and does not provide specific details on eBay's ESG initiatives.

The inclusion of Adevinta's financial statements allows for a better understanding of the market environment in which Adevinta operates.