{"url_path":"/sec/meli/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1099590/0001099590-26-000017-index.html","accession_number":"0001099590-26-000017","cik":"0001099590","ticker":"MELI","issuer_name":"MERCADOLIBRE INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1099590/0001099590-26-000017-index.html","primary_entity_key":"0001099590","primary_entity_name":"MERCADOLIBRE INC"},"word_count":212,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\nWe maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our Management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.\n\nEvaluation of Disclosure Controls and Procedures\n\nBased on the evaluation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) required by Exchange Act Rules 13a-15(b) or 15d-15(b), our Chief Executive Officer and our Chief Financial Officer have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective.\n\nChanges in Internal Control Over Financial Reporting\n\nThere have been no changes in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) during the three-month period ended March 31, 2026, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\nPART II. OTHER INFORMATION"}