eBay CAO reports 3,574-share RSU vesting
EBAY’s chief accounting officer had RSUs vest into common stock and shares withheld to cover exercise price or tax obligations.
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Form Type
4
Rhea-AI Filing Summary
EBAY INC (EBAY) reported that Rebecca Spencer, its VP and Chief Accounting Officer, had multiple restricted stock unit (RSU) awards vest on September 15, 2026, converting into 3,574 shares of common stock. To cover the exercise price or tax liabilities, 1,362 shares of common stock were delivered or withheld at $108.03 per share. No Rule 10b5-1 trading plan is reported for these transactions.
Insider Trade Summary
3,574 shares exercised/converted
Exercise
21 txns
Insider
SPENCER REBECCA
Role
VP, Chief Accounting Officer
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Exercise | Restricted Stock Units -5 F1, F2, F3 | 373 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -6 F1, F2, F3 | 555 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -7 F1, F4, F3 | 919 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -8 F1, F5, F3 | 752 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -9 F1, F5, F3 | 188 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -10 F1, F6, F3 | 582 | $0.00 | $0.00 |
| Exercise | Restricted Stock Units -11 F1, F6, F3 | 205 | $0.00 | $0.00 |
| Exercise | Common Stock | 555 | $0.00 | $0.00 |
| Exercise | Common Stock | 188 | $0.00 | $0.00 |
| Exercise | Common Stock | 373 | $0.00 | $0.00 |
| Exercise | Common Stock | 752 | $0.00 | $0.00 |
| Exercise | Common Stock | 919 | $0.00 | $0.00 |
| Exercise | Common Stock | 205 | $0.00 | $0.00 |
| Exercise | Common Stock | 582 | $0.00 | $0.00 |
| Exercise Price or Tax Liability | Common Stock | 207 | $108.03 | $22K |
| Exercise Price or Tax Liability | Common Stock | 73 | $108.03 | $8K |
| Exercise Price or Tax Liability | Common Stock | 139 | $108.03 | $15K |
| Exercise Price or Tax Liability | Common Stock | 289 | $108.03 | $31K |
| Exercise Price or Tax Liability | Common Stock | 347 | $108.03 | $37K |
| Exercise Price or Tax Liability | Common Stock | 80 | $108.03 | $9K |
| Exercise Price or Tax Liability | Common Stock | 227 | $108.03 | $25K |
Holdings After Transaction:
Restricted Stock Units -5 — 747 contracts (Direct);
Restricted Stock Units -6 — 1,112 contracts (Direct);
Restricted Stock Units -7 — 5,515 contracts (Direct);
Restricted Stock Units -8 — 7,520 contracts (Direct);
Restricted Stock Units -9 — 1,880 contracts (Direct);
Restricted Stock Units -10 — 8,156 contracts (Direct);
Restricted Stock Units -11 — 2,879 contracts (Direct);
Common Stock — 11,947 shares (Direct)
Holdings Before and After:
Restricted Stock Units -5, 1,120 to 747 contracts (Direct);
Restricted Stock Units -6, 1,667 to 1,112 contracts (Direct);
Restricted Stock Units -7, 6,434 to 5,515 contracts (Direct);
Restricted Stock Units -8, 8,272 to 7,520 contracts (Direct);
Restricted Stock Units -9, 2,068 to 1,880 contracts (Direct);
Restricted Stock Units -10, 8,738 to 8,156 contracts (Direct);
Restricted Stock Units -11, 3,084 to 2,879 contracts (Direct);
Common Stock, 9,735 to 11,947 shares (Direct)
Footnotes (6)
- F1. Each restricted stock unit represents a contingent right to receive one share of the Issuer's common stock.
- F2. The reporting person received restricted stock units, 1/16th of which vests on 6/15/23, and an additional 1/16th of which vests each quarter thereafter. Upon vesting, the reporting person will receive a number of shares of common stock equal to the number of restricted stock units that have vested.
- F3. Not Applicable.
- F4. The reporting person received restricted stock units, 1/16th of which vests on 6/15/24, and an additional 1/16th of which vests each quarter thereafter. Upon vesting, the reporting person will receive a number of shares of common stock equal to the number of restricted stock units that have vested.
- F5. The reporting person received restricted stock units, 1/16th of which vests on 6/15/25, and an additional 1/16th of which vests each quarter thereafter. Upon vesting, the reporting person will receive a number of shares of common stock equal to the number of restricted stock units that have vested.
- F6. The reporting person received restricted stock units, 1/16th of which vests on 6/15/26, and an additional 1/16th of which vests each quarter thereafter. Upon vesting, the reporting person will receive a number of shares of common stock equal to the number of restricted stock units that have vested.
Key Figures
RSUs converted to common stock: 3,574 shares
Shares delivered or withheld for exercise price or tax liability: 1,362 shares
Price per share for tax/exercise dispositions: $108.03 per share
+4 more
7 metrics
RSUs converted to common stock
3,574 shares
Total derivative exercises on September 15, 2026
Shares delivered or withheld for exercise price or tax liability
1,362 shares
Code F dispositions on September 15, 2026
Price per share for tax/exercise dispositions
$108.03 per share
Common stock delivered or withheld under code F
Single RSU lot exercised (example)
919 RSUs
Restricted Stock Units -7 converted into 919 common shares
RSU lot remaining after transaction (example)
8,156 RSUs
Restricted Stock Units -10 position following the reported transaction
Exercise transactions count
7 transactions
Code M exercises or conversions reported
Exercise-price-or-tax-liability transactions count
7 transactions
Code F share deliveries or withholdings
Key Terms
Restricted Stock Units, Rule 10b5-1 plan, Payment of exercise price or tax liability, Vests each quarter
4 terms
Restricted Stock Units financial
"Each restricted stock unit represents a contingent right to receive one share"
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
Rule 10b5-1 plan regulatory
"No Rule 10b5-1 plan is reported for these transactions"
A Rule 10b5-1 plan is a prearranged, written schedule that lets corporate insiders buy or sell company stock at set times or amounts, even if they later learn material nonpublic information. Think of it like setting an automatic thermostat for trades: it creates a clear record that trades were planned in advance, reducing the risk of insider-trading accusations and helping investors trust that insider transactions are routine rather than based on secret information.
Payment of exercise price or tax liability financial
"Payment of exercise price or tax liability by delivering or withholding securities"
Vests each quarter financial
"1/16th of which vests on 6/15/23, and an additional 1/16th of which vests each quarter"
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What did EBAY’s chief accounting officer report on this Form 4?
Rebecca Spencer reported the vesting and conversion of 3,574 restricted stock units into EBAY common stock on September 15, 2026, along with share dispositions to cover the exercise price or tax liabilities related to those vestings.
Were the EBAY Form 4 transactions under a Rule 10b5-1 plan?
No. The filing indicates that no Rule 10b5-1 plan is reported for these transactions by Rebecca Spencer, EBAY’s VP and Chief Accounting Officer.
What type of securities were involved in Rebecca Spencer’s EBAY Form 4?
The transactions involved restricted stock units that convert into EBAY common stock, and the resulting common stock itself. RSU awards designated as “Restricted Stock Units -5” through “-11” each converted into the same number of common shares when vested.
AI-generated analysis. How Rhea-AI works. Not financial advice.
