VeriSign (VRSN)

Reclassification

Certain reclassifications have been made to prior period amounts to conform to current period presentation. VeriSign invests in market auction preferred securities (“Auction Securities”) with reauction periods of 90 days or less, and the maturities of the instruments underlying the market auction preferred securities are generally more than 90 days from the date of acquisition. VeriSign previously excluded purchases and sales of Securities from the Consolidated Statements of Cash Flows because the Auction Securities were classified as cash equivalents. Purchases of investments in the Consolidated Statements of Cash Flows for the nine months ended September 30, 2004 have been reclassified to include $53.8 million of purchases of Auction Securities, and proceeds from maturities and sales of investments for the nine months ended September 30, 2004 have been reclassified to include $146.0 million of sales and maturities of Auction Securities.

Reclassification

Certain reclassifications have been made to prior period amounts to conform to current period presentation. VeriSign invests in market auction preferred securities (“Auction Securities”) with reauction periods of 90 days or less, and the maturities of the instruments underlying the market auction preferred securities are generally more than 90 days from the date of acquisition. VeriSign previously excluded purchases and sales of Securities from the Consolidated Statements of Cash Flows because the Auction Securities were classified as cash equivalents. Purchases of investments in the Consolidated Statements of Cash Flows for the six months ended June 30, 2004 have been reclassified to include $53.8 million of purchases of Auction Securities, and proceeds from maturities and sales of investments for the six months ended June 30, 2004 have been reclassified to include $146.0 million of sales and maturities of Auction Securities.

Reclassification

VeriSign invests in market auction preferred securities (“Securities”) with reauction periods of 90 days or less, and the maturities of the instruments underlying the market auction preferred securities are generally more than 90 days from the date of acquisition. VeriSign previously excluded purchases and sales of Securities from the Consolidated Statements of Cash Flows because the Securities were classified as cash equivalents. Purchases of investments in the Consolidated Statements of Cash Flows for the three months ended March 31, 2004 have been reclassified to include $47.4 million of purchases of Securities, and proceeds from maturities and sales of investments for the three months ended March 31, 2004 have been reclassified to include $34.2 million of sales and maturities of Securities.