This excerpt taken from the ELN 20-F filed Mar 30, 2006.
(r) Accumulated other comprehensive income
Comprehensive income is comprised of our net income or loss and other comprehensive income/(loss) (OCI). OCI includes certain changes in shareholders equity that are excluded from net income. Specifically, we include in OCI changes in the fair value of unrealized gains and losses on our available-for-sale securities, foreign currency translation adjustments, and minimum pension liability adjustments relating to changes in the funded status, on an accumulated benefit obligation basis, of our defined benefit pension plans. Comprehensive loss for the years ended December 31, 2005, 2004, and 2003 has been reflected in the Consolidated Statements of Shareholders Equity and Other Comprehensive Income/(Loss).