This excerpt taken from the ATNI 10-K filed Mar 31, 2005.
13. COMPREHENSIVE INCOME (LOSS)
Comprehensive income (loss) represents the change in equity of a business during a period, except for investments by owners and distributions to owners. Comprehensive income includes net income and other comprehensive income. Other comprehensive income is classified separately into foreign currency items and unrealized gains and losses on certain investments in marketable securities. The difference between net income and comprehensive income for the years ended December 31, 2002, 2003, and 2004 is detailed in the following table (in thousands):