eBay 2002 Annual Report Download - page 145

CERTIFICATIONS
I, Rajiv Dutta, certify that:
1. I have reviewed this annual report on Form 10-K of eBay Inc.;
2. Based on my knowledge, this annual report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading with respect to the period
covered by this annual report;
3. Based on my knowledge, the Ñnancial statements, and other Ñnancial information included in
this annual report, fairly present in all material respects the Ñnancial condition, results of operations
and cash Öows of the registrant as of, and for, the periods presented in this annual report;
4. The registrant's other certifying oÇcers and I are responsible for establishing and maintaining
disclosure controls and procedures (as deÑned in Exchange Act Rules 13a-14 and 15d-14) for the
registrant and have:
a) designed such disclosure controls and procedures to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this annual report is being prepared;
b) evaluated the eÅectiveness of the registrant's disclosure controls and procedures as of a
date within 90 days prior to the Ñling date of this annual report (the ""Evaluation Date''); and
c) presented in this annual report our conclusions about the eÅectiveness of the disclosure
controls and procedures based on our evaluation as of the Evaluation Date;
5. The registrant's other certifying oÇcers and I have disclosed, based on our most recent
evaluation, to the registrant's auditors and the audit committee of registrant's board of directors (or
persons performing the equivalent functions):
a) all signiÑcant deÑciencies in the design or operation of internal controls which could
adversely aÅect the registrant's ability to record, process, summarize and report Ñnancial data and
have identiÑed for the registrant's auditors any material weaknesses in internal controls; and
b) any fraud, whether or not material, that involves management or other employees who
have a signiÑcant role in the registrant's internal controls; and
6. The registrant's other certifying oÇcers and I have indicated in this annual report whether
there were signiÑcant changes in internal controls or in other factors that could signiÑcantly aÅect
internal controls subsequent to the date of our most recent evaluation, including any corrective actions
with regard to signiÑcant deÑciencies and material weaknesses.
/s/ R AJIV D UTTA
Rajiv Dutta
Senior Vice President and Chief Financial OÇcer
(Principal Financial OÇcer)
Date: March 31, 2003
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