This 10-K/A is an amendment solely focused on providing financial statements for Adevinta ASA, an equity investee. It does not contain information regarding eBay's organic growth initiatives, M&A activities (beyond the existing Adevinta investment), new product developments, or future expansion plans.

The scope of this 10-K/A is strictly limited to the inclusion of Adevinta ASA's financial statements. It does not provide any updates or insights into eBay's operational efficiency, progress on stated objectives, or management's response to challenges.

This amendment explicitly states it does not reflect events occurring after the filing of the original Form 10-K or revise forward-looking statements. Therefore, no new or escalating risks, market condition impacts, regulatory compliance issues, or competitive threats for eBay are disclosed here.

The 10-K/A is an amendment focused on a specific financial reporting requirement for an equity investee (Adevinta ASA). It does not contain any analysis of eBay's market share dynamics, competitive advantages or disadvantages, pricing power, or broader industry-specific competitive factors.

This amendment is limited to filing Adevinta ASA's financial statements. It does not provide any details on changes to eBay's cost structure, productivity metrics, supply chain performance, or identified operational bottlenecks.

The scope of this 10-K/A is confined to the financial statements of Adevinta ASA. It does not include any information regarding eBay's research and development investments, technological capabilities, digital transformation efforts, or intellectual property position.

eBay's investment in Adevinta ASA continues to be accounted for by the equity method during the periods for which Adevinta's financial statements are provided (interim March 31, 2024, and years ended December 31, 2023 and 2022), as stated in the explanatory note. This highlights a consistent accounting treatment for a significant equity holding.

This amendment does not provide updates on eBay's broader capital allocation strategy, including new investment priorities, dividend policy changes, share repurchase programs, or modifications to its capital structure beyond the existing Adevinta investment.

This 10-K/A serves the specific purpose of filing Adevinta ASA's financial statements. It does not contain any information or updates regarding eBay's environmental commitments, social responsibility initiatives, governance practices, or sustainability risks and opportunities.

The scope of this 10-K/A is limited to the financial statements of a significant equity investee, Adevinta ASA. It does not provide any analysis of broader macroeconomic conditions, geopolitical risks, industry trends and drivers, or changes in the regulatory environment affecting eBay.