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Minutes – Audit Committee (AC) Meeting

AC Attendees: Harald Alvestrand, Steve Crocker, Dennis Jennings and Rita Rodin Johnston – Chair

Other Board members present: Rob Beckstrom (RB)

Staff members present: Akram Atallah (AA) – Chief Operating Officer; John Jeffrey (JJ) – General Counsel and Secretary; Kevin Wilson (KW) – Chief Financial Officer; Juan Ojeda (JO), Diane Schroeder (DS) and Amy Stathos (AS)

Guests from Moss Adams: Melisa Harman (MH) and Scott


The following is a summary of discussion, actions taken and actions identified:

  1. Discussed schedule for rest of the year as it relates to the audited financial statements.
    • Action:
      • Staff to schedule a further AC meeting in mid-October to discuss audited financials with auditors and approve for posting.
      • Staff to post audited financial statements no later than 31 October 2010.
  2. AC reviewed draft financial statements, asked a few specific questions of staff and then convened a session with auditors without staff.
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."