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This excerpt taken from the EBAY 8-K filed Apr 18, 2007. Non-GAAP Measures
This press release includes the following financial measures
defined as non-GAAP financial measures by the
Securities and Exchange Commission: non-GAAP net income,
non-GAAP earnings per diluted share, non-GAAP operating income,
non-GAAP operating margin, non-GAAP effective tax rate, and free
cash flows. These measures may be different from non-GAAP
financial measures used by other companies. The presentation of
this financial information, which is not prepared under any
comprehensive set of accounting rules or principles, is not
intended to be considered in isolation or as a substitute for
the financial information prepared and presented in accordance
with generally accepted accounting principles. See
Non-GAAP Measures of Financial Performance,
Reconciliation of GAAP to Non-GAAP Operating
Income, Reconciliation of GAAP to Non-GAAP Net
Income, Reconciliation of GAAP to Non-
GAAP Effective Tax Rate, Reconciliation of
Operating Cash Flow to Free Cash Flow and Business
Outlook included in this press release for further
information regarding these non-GAAP financial measures,
including a reconciliation of these measures to the nearest
comparable GAAP measures.
This excerpt taken from the EBAY 8-K filed Jan 24, 2007. Non-GAAP Measures
This press release includes the following financial measures
defined as non-GAAP financial measures by the
Securities and Exchange Commission: non-GAAP net income,
non-GAAP earnings per diluted share, non-GAAP operating income,
non-GAAP operating margin, non-GAAP effective tax rate, and free
cash flows as well as GAAP amounts excluding the impact of
stock-based compensation and the corresponding percentages of
net revenues. These measures may be different from non-GAAP
financial measures used by other companies. The presentation of
this financial information, which is not prepared under any
comprehensive set of accounting rules or principles, is not
intended to be considered in isolation or as a substitute for
the financial information prepared and presented in accordance
with generally accepted accounting principles. See
Non-GAAP Measures of Financial Performance,
Reconciliation of GAAP to Non-GAAP Operating
Income, Reconciliation of GAAP to Non-GAAP Net
Income, Reconciliation of GAAP to
Non-GAAP Effective Tax Rate, Reconciliation of
Operating Cash Flow to Free Cash Flow and Business
Outlook included in this press release for further
information regarding these non-GAAP financial measures,
including a reconciliation of these measures to the nearest
comparable GAAP measures.
This excerpt taken from the EBAY 8-K filed Oct 18, 2006. Non-GAAP Measures
This press release includes the following financial measures
defined as non-GAAP financial measures by the
Securities and Exchange Commission: non-GAAP net income,
non-GAAP earnings per diluted share, non-GAAP operating income,
non-GAAP operating margin, non-GAAP effective tax rate, and free
cash flows as well as GAAP amounts excluding the impact of
stock-based compensation and the corresponding percentages of
net revenues. These measures may be different from non-GAAP
financial measures used by other companies. The presentation of
this financial information is not intended to be considered in
isolation or as a substitute for the financial information
prepared and presented in accordance with generally accepted
accounting principles. See Unaudited Condensed
Consolidated Statements of Income and Unaudited
Reconciliations of GAAP to Non-GAAP Condensed Consolidated
Statements of Income included in this press release for
further information regarding these non-GAAP financial measures,
including a reconciliation of these measures to the nearest GAAP
measures.
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