<SEC-DOCUMENT>0001171843-21-003182.txt : 20210505
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<ACCEPTANCE-DATETIME>20210505171948
ACCESSION NUMBER:		0001171843-21-003182
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20210505
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210505
DATE AS OF CHANGE:		20210505

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MERCADOLIBRE INC
		CENTRAL INDEX KEY:			0001099590
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				980212790
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33647
		FILM NUMBER:		21894597

	BUSINESS ADDRESS:	
		STREET 1:		PASAJE POSTA 4789, 6TH FLOOR
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1430EKG
		BUSINESS PHONE:		54-11-4640-8000

	MAIL ADDRESS:	
		STREET 1:		PASAJE POSTA 4789, 6TH FLOOR
		CITY:			BUENOS AIRES
		STATE:			C1
		ZIP:			C1430EKG
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<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 14pt"><b>UNITED STATES</b></span></p>

<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 14pt"><b>SECURITIES AND EXCHANGE COMMISSION</b></span></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>Washington, D.C. 20549</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b></b></p>

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<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>



<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 14pt"><b>FORM <span id="xdx_90F_edei--DocumentType_c20210505__20210505_zzT17LePNmY3"><ix:nonNumeric contextRef="From2021-05-05to2021-05-05" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></p>

<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 10pt"><b></b></span></p>

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<p style="margin: 0pt 0; font-size: 18pt; text-align: center"><span style="font-size: 10pt"><b>&#160;</b></span></p>



<p style="margin: 0pt 0; font-size: 10pt; text-align: center"></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>CURRENT REPORT</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>Pursuant to Section&#160;13 or 15(d)</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>of the Securities Exchange Act of 1934</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>Date of Report (Date of earliest event reported): <span id="xdx_90F_edei--DocumentPeriodEndDate_c20210505__20210505_zSOO05ksyBp3"><ix:nonNumeric contextRef="From2021-05-05to2021-05-05" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">May 5, 2021</ix:nonNumeric></span></b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b></b></p>

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<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>



<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><span style="font-size: 24pt"><b><span id="xdx_906_edei--EntityRegistrantName_c20210505__20210505_zSDNqOPDbHbk"><ix:nonNumeric contextRef="From2021-05-05to2021-05-05" name="dei:EntityRegistrantName">MercadoLibre, Inc.</ix:nonNumeric></span></b></span><br />
(Exact Name of Registrant as Specified in its Charter)</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><b></b>(Address of Principal Executive Offices) (Zip Code)</p>

<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>


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<p style="margin: 0pt 0; font-size: 10pt; text-align: center">(Registrant&#8217;s telephone number, including area code)<br /></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">(Former name or former address, if changed since last report)</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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    <td style="width: 96%">Written communications pursuant to Rule&#160;425 under the Securities Act (17 CFR 230.425)</td></tr>
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    <td>Pre-commencement communications pursuant to Rule&#160;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</td></tr>
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    <td>Pre-commencement communications pursuant to Rule&#160;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</td></tr>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin: 0pt 0; color: rgb(0, 0, 0); font-size: 10pt; text-indent: 0px">Securities registered pursuant to Section 12(b)
of the Act:</p>

<p style="margin: 0pt 0; color: rgb(0, 0, 0); font-size: 10pt; text-indent: 0px">&#160;</p>

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</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">Indicate by check mark whether the registrant is an emerging growth company as
defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange
Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Emerging growth company <span id="xdx_906_edei--EntityEmergingGrowthCompany_c20210505__20210505_zwcRY3D5un87"><ix:nonNumeric contextRef="From2021-05-05to2021-05-05" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></p>


<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 58.4pt"><b>Item 5.02</b></td><td><b>Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements
of Certain Officers.</b></td></tr></table>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"><b>Establishment of Performance Goals under the 2021 Bonus Program</b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">On May 5, 2021, the Board of Directors (the &#8220;Board&#8221;) of MercadoLibre, Inc.
(the &#8220;Company&#8221;) established the performance goals for the Company&#8217;s bonus program for the 2021 fiscal year (the
&#8220;2021 Bonus Program&#8221;). Under the 2021 Bonus Program, the bonus payout for each person who was a &#8220;named executive
officer&#8221; in the Company&#8217;s proxy statement for its most recent Annual Meeting (referred to below as &#8220;NEOs&#8221;)
is based on achievement of Net Revenue, EBIT, the number of transactions using Mercado Pago (including payments on the marketplace
platform, off-platform online payments, wallet, mobile point of sale &amp; prepaid card transactions), shipping lead time and the
Company&#8217;s weighted compound Net Promoter Score. The Board has determined a target bonus for each NEO and applies an adjustment
of up to + 50% or -50% to each bonus based upon the individual performance of each NEO.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">The Board set each NEO&#8217;s target bonus under the 2021 Bonus Program as 33.33% of
each NEO&#8217;s annual base salary.</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"><b>Adoption of the 2021 Long Term Retention Program </b></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">On May 5, 2021, the Board approved the adoption of the 2021 Long Term Retention Program
(the &#8220;2021 LTRP&#8221;) and established the target award for each NEO under the 2021 LTRP. The 2021 LTRP provides the NEOs,
along with other members of senior management, with the opportunity to receive cash payments annually for a period of six years
(with the first payment occurring between January 1, 2022 and April 30, 2022, as determined by the Company), subject to continued
employment on each payment date (other than in specified circumstances). Under the 2021 LTRP, each NEO shall receive:</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr>
    <td style="width: 5%">&#160;</td>
    <td style="vertical-align: top; width: 2%">&#8226;</td>
    <td style="vertical-align: top; width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 92%">16.66% of half of his or her target 2021 LTRP award annually for a period of six years (with the first payment occurring between January 1, 2022 and April 30, 2022) (the &#8220;Annual Fixed Payment&#8221;); and</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr>
    <td style="width: 5%">&#160;</td>
    <td style="vertical-align: top; width: 2%">&#8226;</td>
    <td style="vertical-align: top; width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 92%">on each date the Company pays the Annual Fixed Payment, each NEO will also receive a payment equal to the product of (i) 16.66% of half of the NEO&#8217;s target 2021 LTRP award and (ii) the quotient of (a) the Applicable Year Stock Price (as defined below) over (b) the average closing price of the Company&#8217;s common stock on the NASDAQ during the final 60 trading days of 2020. For purposes of the 2021 LTRP, the &#8220;Applicable Year Stock Price&#8221; is the average closing price of the Company&#8217;s common stock on the NASDAQ during the final 60 trading days of the fiscal year preceding the fiscal year in which the applicable payment date occurs, for so long as our common stock is listed on the NASDAQ.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">The target 2021 LTRP awards for our NEOs are set forth below.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid"><b>Name</b></td>
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid"><b>Title</b></td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><b>Target 2021 LTRP Award </b></td></tr>
<tr>
    <td style="vertical-align: bottom; width: 27%; background-color: #CCEEFF; text-align: justify">Marcos Galperin</td>
    <td style="vertical-align: bottom; width: 2%; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; width: 51%; background-color: #CCEEFF; text-align: justify">President &amp; Chief Executive Officer</td>
    <td style="vertical-align: bottom; width: 1%; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; width: 18%; background-color: #CCEEFF; text-align: right">$6,139,585</td>
    <td style="width: 1%">&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-align: justify">Pedro Arnt</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: justify">Executive Vice President &amp; Chief Financial Officer</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">$1,594,002</td>
    <td>&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: justify">Stelleo Tolda</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: justify">Commerce President</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right">$2,400,000</td>
    <td>&#160;</td></tr>
<tr>
    <td style="vertical-align: bottom; text-align: justify">Osvaldo Gim&#233;nez</td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">$2,400,000</td>
    <td>&#160;</td></tr>
<tr>
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    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
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    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right">$2,000,000 </td>
    <td>&#160;</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">The foregoing description of the 2021 LTRP does not purport to be complete and is qualified
in its entirety by reference to the full text of the 2021 LTRP, which is filed as Exhibit 10.1 to this Current Report on Form 8-K
and is incorporated herein by reference.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

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<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr style="vertical-align: top; background-color: white">
    <td style="width: 12%"><b>Item 9.01</b></td>
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</table>
<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr style="vertical-align: top; background-color: white">
    <td style="width: 4%">(d)</td>
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</table>
<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">The following exhibits are filed herewith.</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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<tr style="background-color: white">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top; text-align: center"><a href="exh_101.htm">10.1</a></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: top"><a href="exh_101.htm">MercadoLibre, Inc. 2021 Long Term Retention Program</a></td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

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<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center; background-color: white"><b>EXHIBIT INDEX</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
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<tr style="background-color: white">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
<tr style="background-color: white">
    <td style="vertical-align: top; text-align: center"><a href="exh_101.htm">10.1</a></td>
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    <td style="vertical-align: top"><a href="exh_101.htm">MercadoLibre, Inc. 2021 Long Term Retention Program</a></td></tr>
</table>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white"></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt"></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"></p>

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<p style="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>SIGNATURES</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b>&#160;</b></p>

<p style="margin: 0pt 0; font-size: 10pt; text-indent: 23pt">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="margin: 0pt 0; font-size: 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse; font-size: 10pt">
<tr>
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    <td colspan="2" style="vertical-align: bottom">MercadoLibre, Inc.</td>
    <td>&#160;</td></tr>
<tr>
    <td style="width: 52%">&#160;</td>
    <td style="width: 6%">&#160;</td>
    <td style="width: 33%">&#160;</td>
    <td style="width: 9%">&#160;</td></tr>
<tr>
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        <p style="margin: 0pt 0.8pt 0pt 0; font-size: 10pt">Dated: May 5, 2021</p>
        <p style="margin: 0pt 0; font-size: 10pt"></p></td>
    <td style="vertical-align: bottom">By:</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom">/s/ Pedro Arnt</td>
    <td>&#160;</td></tr>
<tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">Name:</td>
    <td style="vertical-align: bottom">Pedro Arnt</td>
    <td>&#160;</td></tr>
<tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">Title:</td>
    <td style="vertical-align: bottom">Chief Financial Officer</td>
    <td>&#160;</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white">&#160;</p>

<p style="margin: 0pt 0; font-size: 10pt; background-color: white"></p>

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<DESCRIPTION>EXHIBIT 10.1
<TEXT>
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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: right"><B>Exhibit 10.1</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B><U>2021 </U></B></FONT><B><U>Long
Term Retention Plan</U></B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>MERCADOLIBRE, INC. 2021 LONG TERM RETENTION PROGRAM</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>Effective as of January 1, 2021</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>&nbsp;</B></P>

<DIV STYLE="border-top: black 1pt solid; padding: 1pt 31pt; border-bottom: black 1pt solid">

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify"><B>Contents</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify"><B>&nbsp;</B></P>

</DIV>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">MercadoLibre, Inc. 2021 Long Term Retention Program</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="width: 90%; text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0pt; padding-left: 1in">Article 1.&nbsp;&nbsp;&nbsp;Purpose</TD>
    <TD STYLE="width: 10%; text-align: right; padding-top: 0in; padding-bottom: 0pt">2</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0in; padding-left: 1in">Article 2.&nbsp;&nbsp;&nbsp;Definitions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0in">2</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0in; padding-left: 1in">Article 3.&nbsp;&nbsp;&nbsp;Participation and Award Opportunities</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0in">5</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0in; padding-left: 1in">Article 4.&nbsp;&nbsp;&nbsp;Payment of Awards</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0in">5</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0in; padding-left: 1in">Article 5.&nbsp;&nbsp;&nbsp;Termination of Employment; Forfeitures</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0in">9</TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: bottom">
    <TD STYLE="text-align: left; text-indent: -1in; padding-top: 0in; padding-bottom: 0in; padding-left: 1in">Article 6.&nbsp;&nbsp;&nbsp;Administrative Provisions</TD>
    <TD STYLE="text-align: right; padding-top: 0in; padding-bottom: 0in">10</TD></TR>
</TABLE>
<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>MERCADOLIBRE, INC. 2021
LONG TERM RETENTION PROGRAM</B></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Purpose</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">The MercadoLibre, Inc. 2021 Long Term Retention Program (the &ldquo;Plan&rdquo;)
is effective as of January&nbsp;1, 2021. The principal purpose of the Plan is to assist the Company in the retention of key employees
that have valuable industry experience and developed competencies by rewarding Participants in relation to their individual results
and their contributions to the organization, as well as overall Company goals and performance.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Definitions</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">When used in the Plan, the following terms shall have the meanings
set forth below:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Affiliate</B>&rdquo; means with respect to
any Person, a Person that controls, is controlled by, or is under common control with such Person (it being understood, that a
Person shall be deemed to &ldquo;control&rdquo; another Person, for purposes of this definition, if such Person directly or indirectly
has the power to direct or cause the direction of the management and policies of such other Person, whether through holding ownership
interests in such other Person, through agreements or otherwise, and that direct or indirect ownership of ten percent (10%) or
more of the voting interests of another Person shall always be deemed to constitute &ldquo;control&rdquo;).</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Award</B>&rdquo; means a cash bonus to be
paid to a Participant, subject to the terms and conditions of this Plan, for services provided to the Company.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Award Committee</B>&rdquo; means (i) with
respect to all Eligible Employees, the Compensation Committee of the Board, or such other committee that the Board appoints to
administer this Plan, which shall have general administrative authority concerning the Plan, and (ii) with respect to Eligible
Employees who are not executive officers of the Company, the Company&rsquo;s Chief Executive Officer, each of which shall, subject
to Article 6, have the authority and discretion to resolve any and all terms and conditions of any Awards and disputes concerning
the Plan and any Awards hereunder.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Board</B>&rdquo; means the board of directors
of the Company.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Cause</B>&rdquo; means &ldquo;cause&rdquo;
or a similar term set forth in the Participant&rsquo;s employment agreement with the Company or, if no such agreement is then in
effect, shall mean (A) the Participant&rsquo;s material disregard of his responsibilities, authorities, powers, functions or duties
or failure to act, (B) repeated or material negligence or misconduct by the Participant in the performance of his duties, (C) appropriation
(or attempted appropriation) of a business opportunity of the Company, including attempting to secure or securing any personal
profit in connection with any transaction entered into on behalf of the Company, (D) the commission by the Participant of any act
of fraud, theft or financial dishonesty with respect to the Company, or any felony or criminal act involving moral turpitude or
dishonesty on the part of the Participant, (E) the Participant&rsquo;s habitual drunkenness or excessive absenteeism not related
to sickness, and/or (F) the material breach by the Participant of any provision of his employment agreement that is not cured by
the Participant within thirty (30) days after written notice of breach has been delivered to the Participant by the Company, unless
such breach is incapable of cure (in which case the Participant shall not be entitled to an opportunity to cure), in each case
of clauses (A) through (F) above, as determined by the Board in good faith.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Change in Control</B>&rdquo; shall mean a
change in control of the Company which will be deemed to have occurred after the date hereof if:</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
any &ldquo;person&rdquo; as such term is used in Section 3(a)(9) of the Exchange Act, as modified and used in Sections 13(d) and
14(d) thereof, is or becomes the beneficial owner, as such term is defined in Rule 13d-3 under the Exchange Act, directly or indirectly,
of securities of the Company representing at least fifty percent (50%) of the combined voting power or Shares of the Company; provided,
however, that such term shall not include (A) the Company or any of its subsidiaries, (B) any trustee or other fiduciary holding
securities under an employee benefit plan of the Company or any of its affiliates, (C) an underwriter temporarily holding securities
pursuant to an offering of such securities, (D) any corporation owned, directly or indirectly, by the shareholders of the Company
in substantially the same proportions as their ownership of the Company&rsquo;s Shares, or (E) any person or group as used in Rule
13d-1(b) under the Exchange Act;</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in"></P>

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<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
there is consummated a merger or consolidation of the Company or any of its direct or indirect subsidiaries with any other corporation,
other than a merger or consolidation which would result in the voting securities of the Company outstanding immediately prior thereto
continuing to represent (either by remaining outstanding or by being converted into voting securities of the surviving entity or
any parent thereof) more than fifty percent (50%) of the combined voting power and Shares of the Company or such surviving entity
or any parent thereof outstanding immediately after such merger or consolidation; or</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
there is completed a sale or disposition by the Company of all or substantially all of the Company&rsquo;s assets (or any transaction
having a similar effect, including a liquidation) other than a sale or disposition by the Company of all or substantially all of
the Company&rsquo;s assets to an entity, more than fifty percent (50%) of the combined voting power and Shares of which is owned
by shareholders of the Company in substantially the same proportions as their ownership of the Shares of the Company immediately
prior to such sale.</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Company</B>&rdquo; means MercadoLibre, Inc.
and its consolidated subsidiaries, and MercadoLibre, Inc.&rsquo;s successors or assigns.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Covered Termination</B>&rdquo; means (i) a
termination of a Participant&rsquo;s employment by the Company without Cause and for a reason other than the Participant&rsquo;s
death or disability (as determined under Article 5(a)) or (ii) a Participant&rsquo;s resignation from the Company with Good Reason).</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Eligible Employee</B>&rdquo; means an individual
who is designated by the Award Committee as eligible for this Plan and who is employed by the Company as determined by the Award
Committee.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Good Reason</B>&rdquo; means (i) a material
diminution in the Participant&rsquo;s duties, functions and responsibilities to the Company without the Participant&rsquo;s consent
or the Company preventing the Participant from fulfilling or exercising the Participant&rsquo;s materials duties, functions and
responsibilities to the Company without the Participant&rsquo;s consent; (ii) a material reduction in the Participant&rsquo;s base
salary or bonus opportunity or (iii) a requirement that the Participant relocate the Participant&rsquo;s employment more than fifty
(50) miles from the location of the Participant&rsquo;s principal office without the consent of the Participant. A Participant&rsquo;s
resignation shall not be a resignation with Good Reason unless the Participant gives the Company written notice (delivered within
thirty (30) days after the Participant knows of the event, action, etc. that the Participant asserts constitutes Good Reason),
the event, action, etc. that the Participant asserts constitutes Good Reason is not cured, to the reasonable satisfaction of the
Participant, within thirty (30) days after such notice and the Participant resigns effective not later than thirty (30) days after
the expiration of such cure period.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify"></P>

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<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Market Value</B>&rdquo; of a Share, as of
any date, means (i) the average closing sale price of one Share as reported on a national stock exchange, including, but not limited
to, the NASDAQ Global Market (a &ldquo;National Stock Exchange&rdquo;) during the sixty (60) trading day period (or such shorter
period as the Shares are so listed) ending on the last trading day immediately preceding such date; (ii) if the Shares are not
listed for trading on a National Stock Exchange during any day in that sixty (60) trading day period but are quoted on the Over-the-Counter-Bulletin
Board (the &ldquo;OTCBB&rdquo;), the mean between the closing bid and closing asked prices for the Shares as quoted on the OTCBB
during the sixty (60) trading day period (or such shorter period as the Shares are so quoted) ending on the last trading day immediately
preceding such date, (iii) if the Shares are not listed for trading on a National Stock Exchange or quoted on the OTCBB during
any day in that sixty (60) trading day period and the Shares were last traded on a National Stock Exchange, the average closing
sale price of one Share as reported on the National Stock Exchange during the ninety (90) trading day period ending on the last
day the Shares were listed for trading on such Exchange or (iv) if the Shares are not listed for trading on a National Stock Exchange
or quoted on the OTCBB during any day in that sixty (60) trading day period and the Shares were last traded on the OTCBB, the mean
between the closing bid and closing asked prices for the Shares as quoted on the OTCBB during the ninety (90) trading day period
ending on the last day the Shares were quoted on the OTCBB. For purposes of calculating the benefits and valuing Shares for the
single cash payment payable within fifteen (15) days after a Change in Control, the term &ldquo;Market Value&rdquo; means the amount
determined under the preceding sentence determined as of the date on which the Change in Control occurs. For purposes of calculating
benefits and valuing Shares for other payments payable after a Change of Control, the term &ldquo;Market Value&rdquo; means, (x)
in the event the Company is not the surviving entity in the Change in Control, the amount determined under the first sentence of
this paragraph and determined as of the date on which the Change in Control occurs, or, (y) in the event the Company is the surviving
entity in the Change in Control, the greater of (A) the amount determined under the first sentence of this paragraph and determined
as of the date the benefit is a payable (<I>e.g.</I>, as of the Payment Date of the appropriate year or the date of a Participant&rsquo;s
Covered Termination, as applicable) or (B) the amount determined under the first sentence of this paragraph and determined as of
the date on which the Change in Control occurs.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>MercadoLibre Business</B>&rdquo; means any
activities directly or indirectly related to Online Transactional Platforms, Online Classified Advertisements and/or Payment Platforms.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Online Classified Advertisements</B>&rdquo;
means listings of goods, products or services on Internet sites, which listings (1) serve the same purpose as the listings appearing
in the classifieds section of printed newspapers, (2) include direct contact information of the seller via telephone, e-mail or
any offline method, which contact information is readily and continuously available to any visitor without restriction or special
action required from the visitor, or provide for a method to contact the seller so that the seller may then respond providing direct
contact information, and (3) are on Internet sites the operator or administrator of which does not (x) play any role in consummating
the transaction to which the listing relates, or (y) provide any information (other than contact information) to the seller regarding
the potential buyer or interested party, or otherwise serve as middle-man between a potential buyer and seller (other than for
the limited purposes expressly set forth in this paragraph), or (z) charge any fee or commission for such transaction (including,
without limitation, any fees for completion of transactions and/or fees based on number of users contacting another user) other
than a listing fee, which is a fee for placing the listing on the website and is chargeable before or at the time such listing
appears. Examples of Online Classifieds Advertisements include Craigslist.com, Kijiji.com, and olx.com.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Online Transactional Platforms</B>&rdquo;
means online transactional platforms or similar as determined by the Award Committee including, but not limited to, (a) any online
platform offering a wide variety of product lines and/or services, operating in a manner similar to Amazon.com or Submarino.com
as of the date hereof and/or (b) online transactional marketplaces located on websites in which sellers and potential buyers transact
for any kinds of goods and/or services, which goods and/or services are displayed on such website, and in which the sellers&rsquo;
and potential buyers&rsquo; initial contact can only be made through such website (for purposes of initial contact, direct contact
information of another user is not made available to users, in accordance with the terms of use of such website), such as eBay.com,
MercadoLibre.com, DeRemate.com, etc. (and any such domain name with country suffixes).</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify"></P>

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<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Participant</B>&rdquo; means an Eligible Employee
who is designated as eligible to receive an Award for services provided in 2021. The designation of an individual as a Participant
under this Plan shall not provide the individual with any rights to any future participation for any subsequent long term retention
plans that may be adopted by the Company in future years but, subject to the terms of the Plan, an individual shall remain a Participant
for purposes of receiving a payment of an Award until such individual ceases to be an Eligible Employee.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Payment Date</B>&rdquo; means a date prior
to April 30, to be selected by the Company in its sole discretion.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Payments Platforms</B>&rdquo; means websites
or platforms enabling the sending, receipt, holding and/or transfer of money from one user to another user through an account that
is funded by, among other things, traditional payment methods and then used to transact with another user electronically, such
as PayPal.com, MercadoPago.com, or Dineromail.com (and any such domain name with country suffixes).</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Person</B>&rdquo; means and includes a natural
person, a corporation, an association, a partnership, a limited liability company, a trust, a joint venture, an unincorporated
organization or any other similar entity or a governmental or quasi-governmental body.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Shares</B>&rdquo; means shares of common stock
of the Company, $0.001 par value per share.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&ldquo;<B>Territory</B>&rdquo; means the United States
of America and each country and territory in Latin America and the Caribbean, including, without limitation, Argentina, Bolivia,
Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama,
Paraguay, Peru, Puerto Rico, Uruguay, and Venezuela.</P>

<P STYLE="margin: 0pt 0 0pt 14.15pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article
3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Participation and
Award Opportunities</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">The amount of the Award for each Plan Participant will be established
by the Award Committee and communicated to each Plan Participant. The amount of each Award may be different for each Participant
or levels of Participants as determined by the Award Committee.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">The amount of each Award shall be enumerated as a specified amount,
calculated in accordance with Article 4 hereof, of United States dollars, unless the Award Committee determines the amount of any
such Award in a local currency. The amount of each Award, to the extent it becomes payable, shall be paid in the form of cash only.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article
4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Payment of Awards</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">(a) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Conditions and
Payment</U>.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify"> (1) Any Award granted to a Participant shall be payable to the Participant in accordance with and subject to the terms of this Article 4 and Article 5.</P>



<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify">(2) The timing and conditions of the payment of such
Award are subject to the terms and conditions of the Plan and, subject to Article 6 of the Plan, any other terms and conditions
determined by the Award Committee to be appropriate. Subject to the following paragraphs and Article 5, Participant must be employed
as an Eligible Employee on the date each portion Award is to be paid to such Participant. An Award may, but is not required to,
be evidenced by a separate agreement executed by the Participant.</P>

<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify"></P>

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<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify">(3) Each Participant&rsquo;s Award shall be payable as
follows:</P>

<P STYLE="margin: 0pt 0 0pt 0.25in; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Sixteen and two-thirds percent (16.66%) of half of Participant&rsquo;s Award shall be payable to the Participant on the Payment
Date of each calendar year for a period of six (6) years starting in 2022; and</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the Participant shall receive on the Payment Date of each calendar year for a period of six (6) years starting in 2022, a payment
equal in value to the product of (i) multiplied by (ii), where (i) equals sixteen and two-thirds percent (16.66%) of half of Participant&rsquo;s
Award and (ii) equals the quotient of (a) divided by (b), where (a), the numerator, equals the Market Value as of the first day
of the fiscal year in which the applicable Payment Date occurs and (b), the denominator, equals $ $1431.26 (the average closing
price of the Company&rsquo;s common stock on the NASDAQ Global Market during the final sixty (60) trading days of 2020).</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding anything
in the Plan or any other agreement entered into in connection with or pursuant to the Plan:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each Participant who is employed by the Company on the date a Change in Control occurs shall be vested in the right to receive
fifty percent (50%) of the Award payments scheduled to be paid thereafter.</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
As soon as practicable after the date a Change in Control occurs, but in no event more than fifteen (15) days after the date a
Change in Control occurs, each Participant described in clause (1) of this paragraph shall receive a single cash payment equal
to fifty percent (50%) of the Award payments scheduled to be paid after the Change in Control (based on the Market Value on the
date the Change in Control occurs).</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Each Award payment scheduled to be paid after the Change in Control shall be reduced by fifty percent (50%), <I>i.e.</I>, to reflect
the single cash payment under clause (2) of this paragraph, and shall continue to be paid on each Payment Date in accordance with
the preceding paragraph, subject to the Participant&rsquo;s continued employment; provided, however, that if a Participant described
in clause (1) of this paragraph experiences a Covered Termination on or after Change in Control, then any Award payments scheduled
to be paid after the Covered Termination shall be paid in a single cash payment (based on the Market Value on the date of the Covered
Termination) within fifteen (15) days after the Covered Termination.</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">(c) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notwithstanding anything
in the Plan or any agreement entered into in connection with or pursuant to the Plan:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.95pt"></TD><TD STYLE="width: 37.05pt"><FONT STYLE="font-weight: normal">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-weight: normal">The portion of any Award under this Plan that was forfeited or
forfeitable upon the Participant&rsquo;s Covered Termination before a Change in Control shall be reinstated (or if not yet forfeited,
retained) as of the date of the Change in Control if such date is not more than one hundred and twenty (120) days after the date
of the Covered Termination.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.95pt"></TD><TD STYLE="width: 37.05pt"><FONT STYLE="font-weight: normal">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-weight: normal">As soon as practicable after the date a Change in Control occurs,
but in no event more than fifteen (15) days after the date a Change in Control occurs, each Participant described in clause (1)
of this paragraph shall receive a single cash payment equal to one hundred percent (100%) of the Award payments scheduled to be
paid after the date of the Participant&rsquo;s Covered Termination. With respect to any Award payment originally scheduled to have
been paid before the date of the Change in Control, the amount of such payment will be based on the Market Value on the date of
the Covered Termination. With respect to any Award payments scheduled to be paid on or after the Change in Control, the amount
of such payment will be based on the Market Value on the date the Change in Control occurs.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 70.95pt"></TD><TD STYLE="width: 37.05pt"><FONT STYLE="font-weight: normal">(3)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-weight: normal">If a Participant holding an Award that constitutes &ldquo;deferred
compensation&rdquo; under Section 409A of the Internal Revenue Code of 1986 (the &ldquo;Code&rdquo;) is a &ldquo;specified employee&rdquo;
for purposes of Section 409A of the Code, no distribution or payment of any amount that is due because of a &ldquo;separation from
service&rdquo; (as defined in Section 409A of the Code without regard to alternative definitions thereunder) will be issued or
paid before the date that is six (6) months following the date of such Participant&rsquo;s &ldquo;separation from service&rdquo;
(as defined in Section 409A of the Code without regard to alternative definitions thereunder) or, if earlier, the date of the Participant&rsquo;s
death, unless such distribution or payment can be made in a manner that complies with Section 409A of the Code, and any amounts
so deferred will be paid in a lump sum on the day after such six month period elapses, with the balance paid thereafter on the
original schedule. Each payment provided any Participant in connection with an Award granted hereunder shall be considered a separate
payment for purposes of Section 409A of the Code.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notwithstanding anything
in the Plan or any other agreement entered into in connection with or pursuant to the Plan:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">If any portion of an Award received or to be received by a Participant (either alone or together
with other payments or benefits which such Participant received or realized or is then entitled to receive or realize from the
Company under any other plan, program, arrangement or agreement in connection with a Change in Control or a Participant&rsquo;s
termination of employment) (all such payments and benefits, being hereinafter referred to as the &ldquo;Total Payments&rdquo;)
would be subject (in whole or part), to any excise tax imposed under section 4999 of the Code (the &ldquo;Excise Tax&rdquo;), then,
after taking into account any reduction in the Total Payments provided by reason of section 280G of the Code in any other plan,
program, arrangement or agreement, the Company will reduce the payment of the Award to the extent necessary so that no portion
of the Total Payments is subject to the Excise Tax (but in no event to less than zero); <U>provided</U>, <U>however</U>, that the
Award will only be reduced if (i) the net amount of any Total Payments, as so reduced (and after subtracting the net amount of
United States federal, state, municipal and local income taxes on such reduced Total Payments and after taking into account the
phase out, if any, of itemized deductions and personal exemptions attributable to such reduced Total Payments), is greater than
or equal to (ii) the net amount of such Total Payments without such reduction (but after subtracting the net amount of federal,
state, municipal and local income taxes on such Total Payments and the amount of Excise Tax to which the Participant would be subject
in respect of such unreduced Total Payments and after taking into account the phase out, if any, of itemized deductions and personal
exemptions attributable to such unreduced Total Payments).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">If (A) any portion of the Total Payments other than an Award (the &ldquo;Other Payments&rdquo;)
is required to be reduced pursuant to a provision substantially similar to this Article 4(d), (B) any portion of an Award is required
to be reduced pursuant to this Article 4(d); and (C) there is no other provision in any other plan, program, arrangement or agreement
governing the payment of the Other Payments which dictates the order of the reduction in the Other Payments, then the Total Payments
will be reduced in the following order: (i) payments that are payable in cash that are valued at full value under Treasury Regulation
Section 1.280G-1, Q&amp;A 24(a) will be reduced (if necessary, to zero), with amounts that are payable last reduced first; (ii)
payments and benefits due in respect of any equity valued at full value under Treasury Regulation Section 1.280G-1, Q&amp;A 24(a),
with the highest values reduced first (as such values are determined under Treasury Regulation Section 1.280G-1, Q&amp;A 24) will
next be reduced; (iii) payments that are payable in cash that are valued at less than full value under Treasury Regulation Section
1.280G-1, Q&amp;A 24, with amounts that are payable last reduced first, will next be reduced; (iv) payments and benefits due in
respect of any equity valued at less than full value under Treasury Regulation Section 1.280G-1, Q&amp;A 24, with the highest values
reduced first (as such values are determined under Treasury Regulation Section 1.280G-1, Q&amp;A 24) will next be reduced; and
(v) all other non-cash benefits not otherwise described in clauses (ii) or (iv) will be next reduced pro-rata. Any reductions made
pursuant to each of clauses (i)-(v) above will be made in the following manner: first, a pro-rata reduction of cash payment and
payments and benefits due in respect of any equity not subject to section 409A of the Code, and second, a pro-rata reduction of
cash payments and payments and benefits due in respect of any equity subject to section 409A of the Code as deferred compensation.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">For purposes of determining whether and the extent to which the Award will be subject to the Excise
Tax and the amount of such Excise Tax: (i) no portion of the Award the receipt or enjoyment of which the Participant shall have
waived at such time and in such manner as not to constitute a &ldquo;payment&rdquo; within the meaning of section 280G(b) of the
Code will be taken into account; and (ii) no portion of the Award will be taken into account which, in the opinion of the accounting
firm which was, immediately prior to the Change in Control, the Company&rsquo;s independent auditor, does not constitute a &ldquo;parachute
payment&rdquo; within the meaning of section 280G(b)(2) of the Code (including by reason of section 280G(b)(4)(A) of the Code)
and, in calculating the Excise Tax, no portion of such Award will be taken into account which constitutes reasonable compensation
for services actually rendered, within the meaning of section 280G(b)(4)(B) of the Code, in excess of the Base Amount (as defined
in section 280G(b)(3) of the Code) allocable to such reasonable compensation.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">(4)</TD><TD STYLE="text-align: justify">The fact that the Participant&rsquo;s right to payments or benefits may be reduced by reason of
the limitations contained in this Article 4(d)(4) will not of itself limit or otherwise affect any other rights of the Participant
under the Plan. The Participant and the Company shall each reasonably cooperate with the other in connection with any administrative
or judicial proceedings concerning the existence or amount of liability for Excise Tax with respect to the Award.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article
2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><U>Termination of Employment;
Forfeitures</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-align: justify; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(a)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as provided in Article 4 with respect to a Covered Termination within one hundred and twenty (120) days before a Change
in Control or a Covered Termination on or after a Change in Control, participation in the Plan shall cease immediately upon a Participant&rsquo;s
retirement, resignation or termination of employment as an Eligible Employee for any reason (with or without Cause), or if determined
by the Award Committee, upon the Participant&rsquo;s death or disability. Disability will be determined under the Company&rsquo;s
long term disability plan, if any, or upon receipt of a letter of determination or similar of the Participant&rsquo;s complete
disability by the applicable governmental authority under local applicable law, which complete disability entitles the Participant
to disability payments under local law.</FONT></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(b)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In the event that:</FONT></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
while the Participant is employed by the Company, he or she engages in, directly or indirectly, any other business or activity
that could materially or adversely affect the Company&rsquo;s business or his or her ability to perform his or her duties for the
Company, including, but not limited to, any activities adversely affecting the MercadoLibre Business anywhere in the Territory;</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
while the Participant is employed by the Company or during the one-year period following the termination of the Participant&rsquo;s
employment for any reason, he or she directly or indirectly, on his or her own behalf or on behalf of another Person or entity,
hires or solicits for hire any employees of the Company or its Affiliates or in any manner attempts to influence or induce any
employee of the Company or its Affiliates to leave their employment; or</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-weight: normal">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
while the Participant is employed by the Company or during the one-year period following the termination of the Participant&rsquo;s
employment for any reason, he or she alone (or in association with any other Person) directly or indirectly, in any capacity, owns,
operates, manages, controls, engages in, invests in, becomes employed by, acts as a consultant or advisor to, or provides services
for, or otherwise assists any other Person in activities that are competitive with the MercadoLibre Business anywhere in the Territory,
</FONT></P>

<P STYLE="margin: 0pt 0 0pt 1.5in; font-size: 10pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">he or she will automatically forfeit any and all benefits received
under the Plan and any and all benefits which the Participant may otherwise be entitled to receive under the Plan. If the Participant
terminates employment with the Company for any reason (with or without Cause) and he or she alone (or in association with any other
Person) takes any of the action set forth in subparagraph (1), (2) or (3) above, the Participant will be required to immediately,
and in no event more than five (5) days following the termination of the Participant&rsquo;s employment, return all amounts which
the Participant has received under the terms of the Plan (the &ldquo;Recovery Amount&rdquo;), and the Participant and the Company
hereby agree to the following, notwithstanding any Plan provision to the contrary:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt; font-weight: normal">(i)</FONT></TD><TD><FONT STYLE="font-weight: normal">that the Company may withhold all or a portion of the Recovery Amount from any salary, wages
or other amounts due to the Participant from the Company; and</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt; font-weight: normal">(ii)</FONT></TD><TD><FONT STYLE="font-weight: normal">in addition to the Recovery Amount, the Company may also recover any fees incurred by the
Company in seeking to collect the Recovery Amount, including, but not limited to, the Company&rsquo;s reasonable attorneys&rsquo;
fees.</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt"></P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">Notwithstanding the foregoing, ownership of less than five percent
(5%) of the outstanding capital stock of any Person whose securities are registered under the Securities Exchange Act of 1934,
as amended, in and of itself shall not be cause for automatic forfeiture under Article 5(b)(3), whether or not the subject Person
is competitive with the Company.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(b)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except as provided in Article 4 with respect to a Covered Termination within one hundred and twenty (120) days before a Change
in Control or a Covered Termination on or after a Change in Control, the portion of any Award under this Plan that has not been
actually paid to the Participant prior to the date of such resignation or other termination of employment shall be forfeited, except
that the Award Committee, in its discretion, may pay all or part of the amount that remains payable under an Award upon the disability
or death of the Participant in accordance with such rules or procedures established by the Award Committee provided, however, that
any amount of the Award payment that the Award Committee determines to pay shall be paid no later than March&nbsp;15 of the year
following the year that the Participant&rsquo;s employment ends on account of disability or death. Notwithstanding any provision
of the Plan to the contrary, any Award paid to the Participant shall be subject to recovery by the Company in the event that the
Participant is terminated for Cause and shall, to the extent permitted by law, be subject to recovery from any amounts owed by
the Company to the Participant, including, but not limited to, offsetting any amounts owed under the Plan to the Company against
any amounts otherwise owed to the Participant by the Company.</FONT></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(c)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
If the Award Committee decides to pay all or part of an Award after the death of a Participant in accordance with this Article
5, the Participant may designate in writing one or more persons (&ldquo;beneficiary&rdquo;) to receive any unpaid portion of the
Participant&rsquo;s Award upon the death of the Participant. By similar action, the Participant may designate a change of beneficiary
at any time, which change shall be effective only upon receipt by the Award Committee of said notice. The last such designation
form filed with the Award Committee prior to the Participant&rsquo;s death shall control. The Award Committee may establish a form
or other requirements for such designation. If the Participant designates his spouse as a beneficiary, the divorce of Participant
shall automatically revoke that designation of his spouse as beneficiary except to the extent otherwise provided in a subsequent
beneficiary designation filed by the Participant with the Award Committee. In the absence of a written designation, or in the event
the Participant dies without a beneficiary surviving him, any amount which would otherwise be payable on account of his death shall
be paid to the surviving spouse of the Participant or if none, to the Participant&rsquo;s estate. A beneficiary of a Participant
shall have no interest or rights hereunder during the lifetime of the Participant.</FONT></FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in"><FONT STYLE="font-size: 10pt">Article 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><U>Administrative Provisions</U></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; font-weight: bold; text-indent: 0in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Plan was approved by the Board on May 5, 2021 to be effective as of January&nbsp;1, 2021 for all services provided by Participants
in 2021.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Unless the Board provides otherwise, the Plan shall be administered and interpreted by the Award Committee, which has been provided
absolute authority hereunder to administer the Plan, subject to the limitation on the authority of the Chief Executive Officer
set forth in the definition of Award Committee above. The Board and its members, the members of the Award Committee and any other
individual who may, from time to time, have been delegated responsibility with respect to the administration of this Plan (collectively,
&ldquo;Authorized Persons&rdquo;), shall have the full authority, discretion and power necessary or desirable to administer and
interpret this Plan, in accordance with the Plan terms. Benefits under the Plan shall be payable only if the Authorized Persons
in their respective sole and absolute discretion determine that any such benefits are properly payable under the Plan. Without
in any way limiting the foregoing, all Authorized Persons shall have complete authority, sole discretion and power to: (i) determine
the Participants; (ii) determine the amount of the Award for each Participant; (iii) interpret the provisions of this Plan and
any other documentation used in connection with this Plan, including documentation specifying individual Awards and the like; (iv)
establish and interpret rules, regulations and procedures (written or by practice) for the administration of the Plan; (v) determine
which entity is responsible for making Award payments; (vi) determine the effect, if any, the transfer of a Participant&rsquo;s
service location from one jurisdiction to another will have on an outstanding Award; and (vii) make all other determinations and
take all other actions necessary or desirable for the administration or interpretation of this Plan. The express grant in the Plan
of any specific power to Authorized Persons shall not be construed as limiting any power or authority of such Authorized Person.
All actions, decisions and interpretations of the Authorized Persons shall be final, conclusive and binding on all parties. All
expenses of administering the Plan shall be borne by the Company.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Nothing in this Plan shall be deemed by implication, action or otherwise to constitute a contract of employment or otherwise to
impose any limitation on any right of the Company to terminate a Participant&rsquo;s employment at any time for any or no reason.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
A Participant shall have no right to anticipate, alienate, sell, transfer, assign, pledge or encumber any right to receive any
Award made under the Plan, nor will any Participant have any lien on any assets of the Company by reason of any Award made under
the Plan.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Company shall have the right to deduct or withhold, or require a Participant to remit to the Company, any taxes required by
law to be withheld from Awards made under this Plan.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(f)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Plan may be amended, suspended or terminated at any time and from time to time, by action of the Board or the Award Committee,
including, without limitation, by way of an amendment to eliminate Award payments during any calendar year, as determined by any
of the Authorized Persons in its sole discretion, but in any event, the Plan will be terminated no later than upon the last date
the Company pays all Participants any and all amounts that may due under the Plan and no amounts remain due and payable under the
Plan to any person as determined by Award Committee. The preceding sentence to the contrary notwithstanding, on and after a Change
in Control, no amendment, suspension or termination of the Plan that adversely affects the rights of a Participant (or the beneficiary
of a deceased Participant who has not received payment of an amount approved by the Award Committee under Article 5), shall be
effective without the written consent of that Participant or beneficiary.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(g)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The adoption of the Plan does not imply any commitment to continue to maintain the Plan, or any modified version of the Plan, or
any other plan for incentive compensation for such Participant for any period of time. Neither the adoption of this Plan, its operation,
nor any documents describing or referring to this Plan (or any part thereof) shall confer upon any employee any right to continue
in the employ of the Company or in any way affect any right and power of the Company to terminate the employment of any employee
at any time without assigning a reason therefor.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(h)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
This Plan, insofar as it provides for Awards, shall be unfunded, and the Company shall not be required to segregate any assets
that may at any time be represented by Awards under the Plan. Any liability of the Company to any person with respect to any Awards
under this Plan shall be based solely upon any contractual obligations which may be created pursuant to this Plan. No such obligation
of the Company shall be deemed to be secured by any pledge of, or other encumbrance on, any property of the Company.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In order to be effective, any amendment of this Plan or any Award must be in writing and made by the Award Committee. No oral statement,
representation, written presentation or the like shall have the effect of amending or modifying this Plan or any Award, or otherwise
have any binding effect on the Company, the Board, the Chief Executive, the Award Committee or any individual who has been delegated
authority to administer this Plan.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(j)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The Plan shall be construed in accordance with and governed by the substantive laws of the State of Delaware, without regard to
principles of conflicts of law.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(k)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
In case any provision of the Plan shall be held illegal or void, such illegality or invalidity shall not affect the remaining provisions
of this Plan, but shall be fully severable, and the Plan shall be construed and enforced as if said illegal or invalid provisions
had never been inserted herein.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(l)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Except for their own gross negligence or gross misconduct regarding the performance of the duties specifically assigned to them
under, or their willful breach of the terms of this Plan, the Company (and its affiliates), Board and its members, the Award Committee
and its members, and any other entity or individual administering any aspect of this Plan shall be held harmless by the Participants
and their respective representatives, heirs, successors, and assigns, against liability or losses occurring by reason of any act
or omission under the Plan.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-weight: normal">(m)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Should the Company effect one or more stock dividends, stock splits, subdivisions or consolidations of Shares or other similar
changes in capitalization, then the terms of outstanding Awards shall be adjusted as the Award Committee shall determine to be
equitably required. Any determination made under this Article 6(m) by the Award Committee shall be final and conclusive. The issuance
by the Company of shares of stock of any class, or securities convertible into shares of stock of any class, for cash or property,
or for labor or services, either upon direct sale or upon the exercise of rights or warrants to subscribe therefor, or upon conversion
of shares or obligations of the Company convertible into such shares or other securities, shall not affect, and no adjustment by
reason thereof shall be made with respect to, Awards.</FONT></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">Executed on the 5 day of May, 2021 to be effective as of the 1<SUP>st</SUP>
day of January, 2021.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 64%">&nbsp;</TD>
    <TD STYLE="width: 36%"><P STYLE="margin-top: 0; margin-bottom: 0">MercadoLibre, Inc.</P>
                           <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                           <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                           <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                           <P STYLE="margin-top: 0; margin-bottom: 0">By: ____________________________</P></TD></TR>
</TABLE>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 211.5pt; font-size: 10pt"></P>

<P STYLE="margin: 0pt 0; font-size: 10pt"><B>&nbsp;</B></P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">12</P>

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>


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<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>5
<FILENAME>meli-20210505_lab.xml
<DESCRIPTION>XBRL LABEL FILE
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2020/dei-2020-01-31.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
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<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:MELI="http://MELI/20210505"
  xmlns:dei="http://xbrl.sec.gov/dei/2020-01-31"
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  xmlns:xlink="http://www.w3.org/1999/xlink">
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    <context id="From2021-05-05to2021-05-05">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001099590</identifier>
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        <period>
            <startDate>2021-05-05</startDate>
            <endDate>2021-05-05</endDate>
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    <context id="From2021-05-052021-05-05_custom_CommonStock0.001ParValuePerShareMember">
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        <period>
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        <period>
            <startDate>2021-05-05</startDate>
            <endDate>2021-05-05</endDate>
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        <period>
            <startDate>2021-05-05</startDate>
            <endDate>2021-05-05</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
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    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
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            <unitDenominator>
                <measure>shares</measure>
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        </divide>
    </unit>
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    <dei:DocumentType contextRef="From2021-05-05to2021-05-05">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2021-05-05to2021-05-05">2021-05-05</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="From2021-05-05to2021-05-05">MercadoLibre, Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-05-05to2021-05-05">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="From2021-05-05to2021-05-05">001-33647</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-05-05to2021-05-05">98-0212790</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-05-05to2021-05-05">Pasaje Posta 4789</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2021-05-05to2021-05-05">6th Floor</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2021-05-05to2021-05-05">Buenos Aires</dei:EntityAddressCityOrTown>
    <dei:EntityAddressCountry contextRef="From2021-05-05to2021-05-05">AR</dei:EntityAddressCountry>
    <dei:EntityAddressPostalZipCode contextRef="From2021-05-05to2021-05-05">C1430EKG</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-05-05to2021-05-05">5411</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-05-05to2021-05-05">4640-8000</dei:LocalPhoneNumber>
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    <dei:TradingSymbol contextRef="From2021-05-052021-05-05_custom_CommonStock0.001ParValuePerShareMember">MELI</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2021-05-052021-05-05_custom_CommonStock0.001ParValuePerShareMember">NASDAQ</dei:SecurityExchangeName>
    <dei:Security12bTitle contextRef="From2021-05-052021-05-05_custom_Sec2.375SustainabilityNotesDue2026Member">2.375% Sustainability Notes due 2026</dei:Security12bTitle>
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    <dei:SecurityExchangeName contextRef="From2021-05-052021-05-05_custom_Sec2.375SustainabilityNotesDue2026Member">NASDAQ</dei:SecurityExchangeName>
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<TYPE>XML
<SEQUENCE>8
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<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
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</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm139793844527704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>May 05, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_MELI_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">May  05,  2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-33647<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">MercadoLibre, Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001099590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">98-0212790<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Pasaje
Posta 4789<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">6th
Floor<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Buenos
Aires<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">AR<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">C1430EKG<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">5411<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">4640-8000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=MELI_CommonStock0.001ParValuePerShareMember', window );">Common Stock, $0.001 par value per share&#160;</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_MELI_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, $0.001 par value per share&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">MELI<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=MELI_Sec2.375SustainabilityNotesDue2026Member', window );">2.375% Sustainability Notes due 2026</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_MELI_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">2.375% Sustainability Notes due 2026<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">MELI26<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_ifrs-full_ClassesOfShareCapitalAxis=MELI_Sec3.125NotesDue2031Member', window );">3.125% Notes due 2031</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_MELI_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">3.125% Notes due 2031<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">MELI31<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_MELI_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">MELI_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>MELI_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The end date of the period reflected on the cover page if a periodic report. For all other reports and registration statements containing historical data, it is the date up through which that historical data is presented.  If there is no historical data in the report, use the filing date. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCountry</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:countryCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>dei:employerIdItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td>dei:edgarExchangeCodeItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
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<td><strong> Balance Type:</strong></td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
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<td>dei_</td>
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<td>xbrli:booleanItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=MELI_CommonStock0.001ParValuePerShareMember</td>
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$      $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
