What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to announce eBay Inc.'s financial results for the second quarter ended June 30, 2013, by attaching the relevant press release.

What are 'non-GAAP financial measures' and why are they included?

Non-GAAP financial measures are financial metrics that are not prepared in accordance with Generally Accepted Accounting Principles (GAAP). eBay includes them, such as non-GAAP net income and EPS, to provide additional insights into the company's performance, but investors should consult the provided reconciliations to understand how they differ from GAAP figures.

Where can I find more detailed financial information and risk factors?

Detailed financial information, risk factors, and management's discussion and analysis can be found in eBay's most recent annual report on Form 10-K and subsequent quarterly reports on Form 10-Q, which are available on eBay's investor relations website or the SEC's website.

Should I rely solely on the forward-looking statements in the press release?

eBay advises investors not to place undue reliance on the forward-looking statements in the press release. These statements are based on information available at the time of filing and are subject to risks and uncertainties, and the company assumes no obligation to update them.

EBAY 8-K: Earnings & Results

Summary

eBay Inc. filed this 8-K on July 17, 2013, to report its financial results for the second quarter ended June 30, 2013. The filing primarily directs investors to a press release (Exhibit 99.1) which contains both GAAP and non-GAAP financial measures, including non-GAAP net income, earnings per diluted share, operating margin, effective tax rate, and free cash flow. Investors should note that these non-GAAP measures are not prepared under GAAP and may differ from those used by other companies. The press release also includes forward-looking statements regarding the company's future performance. eBay advises investors to consult its most recent Form 10-K and subsequent 10-Q filings for a more comprehensive discussion of risks and financial condition, and cautions against placing undue reliance on these forward-looking statements due to their inherent uncertainties. The company also stated it has no obligation to update such statements.

Key Highlights

1eBay Inc. reported its Q2 2013 financial results on July 17, 2013.
2The filing primarily references a press release (Exhibit 99.1) containing financial results.
3The press release includes non-GAAP financial measures such as non-GAAP net income and EPS.
4Investors are advised that non-GAAP measures may differ from those of other companies and are not prepared under GAAP.
5The filing includes forward-looking statements about future company performance.
6eBay refers investors to its 10-K and 10-Q filings for detailed risk factors and financial discussions.

EBAY INC 8-K Report, Financial Results (Jul 17, 2013)

Summary

Key Highlights

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