The URL filtering Allow list includes *.abc.com. The policy allows URLs with additional country TLD, for example: www.abc.com.au.
The trailing slash is needed if the domain pattern is not a prefix of any others.
An example to block *.abc.com:
Allow: www.abc.com.au is not needed here
Another example to block www.abc.com.au:
Allow *.abc.com, or *.abc.com/
The order of the URL filtering profile is checked in this order: