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Non-GAAP Reconciliation

2005 Q4

2005 Q3

2005 Q2

2005 Q1

2004 Q4

2004 Q3

2004 Q2

2004 Q1

2003 Q4

VeriSign provides quarterly and annual financial statements that are prepared in accordance with generally accepted accounting principles (GAAP). Along with this information, we typically disclose and discuss certain pro forma financial information in our quarterly earnings releases, on investor conference calls and during investor conferences and related events. This pro forma financial information does not include the following types of financial measures that are included in GAAP: amortization and write-down of goodwill and intangible assets related to acquisitions, the net gain on the sale of investments or the write-down of investments, restructuring and other charges, stock-based compensation charges related to acquisitions and benefit for income taxes.

Management believes that this pro forma financial data supplements our GAAP financial statements by providing investors with additional information which allows them to have a more clear picture of the company's core recurring operations. The presentation of this additional information is not meant to be considered in isolation or as a substitute for results prepared in accordance with GAAP. We believe that the pro forma information enhances the investors' overall understanding of our financial performance and the comparability of the company's operating results from period to period. Above, we have provided a reconciliation of the pro forma financial information that we provide each quarter with the comparable financial information reported in accordance with GAAP for the given period.