This excerpt taken from the NPSP 10-K filed Mar 14, 2007.
(r) Comprehensive Income (Loss)
Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting stockholders equity (deficit) that, under accounting principles generally accepted in the United States of America, are excluded from net income (loss). For the Company, these consist of net unrealized gains or losses on marketable investment securities and foreign currency translation gains and losses. Accumulated other comprehensive income as of December 31, 2006 and 2005 consists of accumulated net unrealized losses on marketable investment securities of $326,000 and $888,000, respectively, and foreign currency translation losses of $1.6 million and $1.4 million, respectively.