eBay 2007 Annual Report Download - page 80

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ITEM 8: FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
The consolidated financial statements and accompanying notes listed in Part IV, Item 15(a)(1) of this Annual
Report on Form 10-K are included elsewhere in this Annual Report.
ITEM 9: CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A: CONTROLS AND PROCEDURES
Evaluation of disclosure controls and procedures. Based on the evaluation of our disclosure controls and
procedures (as defined in the Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, or the
Exchange Act) required by Exchange Act Rules 13a-15(b) or 15d-15(b), our principal executive officer and our
principal financial officer have concluded that as of the end of the period covered by this report, our disclosure
controls and procedures were effective.
Changes in internal controls. There were no changes in our internal controls over financial reporting as
defined in Exchange Act Rule 13a-15(f) that occurred during our most recently completed fiscal quarter that have
materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Management’s Report on Internal Control Over Financial Reporting. Our management is responsible for
establishing and maintaining adequate internal control over financial reporting. Our management, including our
principal executive officer and principal financial officer, conducted an evaluation of the effectiveness of our
internal control over financial reporting based on the framework in Internal Control — Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on its evaluation under
the framework in Internal Control — Integrated Framework, our management concluded that our internal control
over financial reporting was effective as of December 31, 2007.
The effectiveness of our internal control over financial reporting as of December 31, 2007 has been audited by
PricewaterhouseCoopers LLP, an independent registered public accounting firm, as stated in their report which
appears in Item 15(a) of this Annual Report on Form 10-K.
ITEM 9B: OTHER INFORMATION
Not applicable.
PART III
ITEM 10: DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
Incorporated by reference from our Proxy Statement for our 2008 Annual Meeting of Stockholders to be filed
with the SEC within 120 days after the end of the year ended December 31, 2007.
Code of Ethics, Governance Guidelines and Committee Charters
We have adopted a Code of Business Conduct and Ethics that applies to all eBay employees. We have also
adopted a Code of Ethics for Senior Financial Officers that applies to our senior financial officers, including our
principal executive officer, principal financial officer and principal accounting officer. The Code of Ethics for
Senior Financial Officers is included in our Code of Business Conduct and Ethics posted on our website at
http://investor.ebay.com/governance.cfm. We will post any amendments to or waivers from the Code of Ethics for
Senior Financial Officers at that location.
We have also adopted Governance Guidelines for the Board of Directors and a written committee charter for
each of our Audit Committee, Compensation Committee, and Corporate Governance and Nominating Committee.
Each of these documents is available on our website at http://investor.ebay.com/governance.cfm.
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