I'm 99.44% sure they count 2nd page hits. You can probably look around at other sponsors that count 1st & 2nd & get an idea of what your ratio of 1st to 2nd page clicks are & that might give you a little better idea of what the actual numbers are...or just go by what the ad company shows you.
Plus, 100 hits is not nearly enough to judge if the site is converting or not. You could get a signup and all of a sudden you 1:100 & very happy
