Note 14 - Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2011

Comprehensive Income (Loss) Note [Text Block]

14.   Comprehensive Income (Loss)

The Company's comprehensive loss, net of taxes, which consisted of net income (loss) and the changes in net unrealized loss on marketable securities net of taxes, and foreign currency translation adjustments, net of taxes, was as follows:

	Three-Month Period Ended					Nine-Month Period Ended
	September 30, 2011		October 1, 2010			September 30, 2011			October 1, 2010
	(in thousands)
Net foreign currency translation adjustment, net of taxes
Foreign currency translation adjustment, net of taxes	$	6	$	333		$	165		$	(112	)
Release of currency translation gains, net of taxes		-		-			(2,542	)		-
Total		6		333			(2,377	)		(112	)
Net income (loss)		1,335		1,217			8,462			(14,886	)
Net unrealized gain (loss) on marketable securities, net of taxes		260		(164	)		336			(536	)
Comprehensive income (loss), net of taxes	$	1,601	$	1,386		$	6,421		$	(15,534	)

The Company has considered all available evidence and determined that the marketable securities in which unrealized losses were recorded in the three-month and nine-month periods ended September 30, 2011 and October 1, 2010 were not deemed to be other-than-temporary. The Company holds its marketable securities as available-for-sale and marks them to market.  The Company expects to realize the full value of all its marketable securities upon maturity or sale, as the Company has the intent and ability to hold the securities until the full value is realized. However, the Company cannot provide any assurance that its invested cash, cash equivalents and marketable securities will not be impacted by adverse conditions in the financial markets, which may require the Company to record an impairment charge that could adversely impact its financial results.

The components of accumulated other comprehensive income (loss), net of taxes, at September 30, 2011 and December 31, 2010 were as follows:

	September 30, 2011		December 31, 2010
	(in thousands)
Net unrealized gain on marketable securities, net of taxes	$	695	$	364
Foreign currency translation, net of taxes		125		2,497
Accumulated other comprehensive income, net of taxes	$	820	$	2,861