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ICANN Audited Financial Statements for FY15 Have Been Published

ICANN continues to provide accountability and transparency regarding its financial results, with another unqualified audit report from the independent auditors, BDO LLP. The Report of Independent Auditors and Financial Statements for ICANN for the years ending 30 June 2015 and 2014 is available on the "Financial Information for ICANN" page of the ICANN.org site and also included in this announcement.

In accordance with Article XVI of ICANN's Bylaws, the audited financial statements are to be posted within 120 days following the close of the fiscal year, or by 31 October 2015. ICANN's FY15 Audited Financial Statements are now posted [PDF, 192 KB] and are available to the community. The Community is invited to review ICANN's audited financials and to provide commentaries and/or questions.


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Domain Name System
Internationalized Domain Name ,IDN,"IDNs are domain names that include characters used in the local representation of languages that are not written with the twenty-six letters of the basic Latin alphabet ""a-z"". An IDN can contain Latin letters with diacritical marks, as required by many European languages, or may consist of characters from non-Latin scripts such as Arabic or Chinese. Many languages also use other types of digits than the European ""0-9"". The basic Latin alphabet together with the European-Arabic digits are, for the purpose of domain names, termed ""ASCII characters"" (ASCII = American Standard Code for Information Interchange). These are also included in the broader range of ""Unicode characters"" that provides the basis for IDNs. The ""hostname rule"" requires that all domain names of the type under consideration here are stored in the DNS using only the ASCII characters listed above, with the one further addition of the hyphen ""-"". The Unicode form of an IDN therefore requires special encoding before it is entered into the DNS. The following terminology is used when distinguishing between these forms: A domain name consists of a series of ""labels"" (separated by ""dots""). The ASCII form of an IDN label is termed an ""A-label"". All operations defined in the DNS protocol use A-labels exclusively. The Unicode form, which a user expects to be displayed, is termed a ""U-label"". The difference may be illustrated with the Hindi word for ""test"" — परीका — appearing here as a U-label would (in the Devanagari script). A special form of ""ASCII compatible encoding"" (abbreviated ACE) is applied to this to produce the corresponding A-label: xn--11b5bs1di. A domain name that only includes ASCII letters, digits, and hyphens is termed an ""LDH label"". Although the definitions of A-labels and LDH-labels overlap, a name consisting exclusively of LDH labels, such as""icann.org"" is not an IDN."