This excerpt taken from the EBAY 10-Q filed Jul 28, 2006.
Pro forma Information for Periods Prior to the Adoption of FAS 123R
Prior to the adoption of FAS No. 123(R), we provided the disclosures required under FAS No. 123, as amended by FAS No. 148. Employee stock-based compensation expense recognized under FAS 123(R) was not reflected in
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Continued)
our results of operations for the three and six month periods ended June 30, 2005 for employee stock option awards as all options were granted with an exercise price equal to the market value of the underlying common stock on the date of grant. Our ESPP was deemed non-compensatory under the provisions of APB No. 25. Forfeitures of awards were recognized as they occurred for the period prior to the adoption. Previously reported amounts have not been restated.
The pro forma information for the three and six months ended June 30, 2005 was as follows (in thousands, except per share amounts):