This excerpt taken from the CY 10-Q filed Nov 13, 2006.
Investments in Publicly-Traded Companies:
The Company holds equity securities in certain publicly-traded companies. These equity securities are classified as available-for-sale investments and are being carried at fair value with the resulting unrealized gains or losses recorded in Accumulated other comprehensive income in the Condensed Consolidated Balance Sheets. As of October 1, 2006 and January 1, 2006, the fair value of the investments was $16.7 million and $2.0 million, respectively.
In addition, the Company holds warrants to purchase shares of a publicly-traded companys common stock that are classified as derivatives. They are being marked to market at the end of each reporting period with the resulting gains or losses recognized in Other income (expense), net in the Condensed Consolidated Statements of Operations. As of October 1, 2006 and January 1, 2006, the fair value of the warrants was $2.4 million and $1.3 million, respectively.