what was the percentage change in accumulated other comprehensive earnings ( loss ) between 2005 and 2006?\\n
page 71 of 94 notes to consolidated financial statements ball corporation and subsidiaries 16 . shareholders 2019 equity ( continued ) on october 24 , 2007 , ball announced the discontinuance of the company 2019s discount on the reinvestment of dividends associated with the company 2019s dividend reinvestment and voluntary stock purchase plan for non- employee shareholders . the 5 percent discount was discontinued on november 1 , 2007 . accumulated other comprehensive earnings ( loss ) the activity related to accumulated other comprehensive earnings ( loss ) was as follows : ( $ in millions ) foreign currency translation pension and postretirement items , net of tax effective financial derivatives , net of tax accumulated comprehensive earnings ( loss ) .

| ($ in millions) | Foreign Currency Translation | Pension and Other Postretirement Items, Net of Tax | Effective Financial Derivatives, Net of Tax | Accumulated Other Comprehensive Earnings (Loss) |
| :--- | :--- | :--- | :--- | :--- |
| December 31, 2004 | $148.9 | $(126.3) | $10.6 | $33.2 |
| 2005 change | (74.3) | (43.6) | (16.0) | (133.9) |
| December 31, 2005 | 74.6 | (169.9) | (5.4) | (100.7) |
| 2006 change | 57.2 | 55.9 | 6.0 | 119.1 |
| Effect of SFAS No. 158 adoption(a) | – | (47.9) | – | (47.9) |
| December 31, 2006 | 131.8 | (161.9) | 0.6 | (29.5) |
| 2007 change | 90.0 | 57.9 | (11.5) | 136.4 |
| December 31, 2007 | $221.8 | $(104.0) | $(10.9) | $106.9 |

( a ) within the company 2019s 2006 annual report , the consolidated statement of changes in shareholders 2019 equity for the year ended december 31 , 2006 , included a transition adjustment of $ 47.9 million , net of tax , related to the adoption of sfas no . 158 , 201cemployers 2019 accounting for defined benefit pension plans and other postretirement plans , an amendment of fasb statements no . 87 , 88 , 106 and 132 ( r ) , 201d as a component of 2006 comprehensive earnings rather than only as an adjustment to accumulated other comprehensive loss . the 2006 amounts have been revised to correct the previous reporting . notwithstanding the 2005 distribution pursuant to the jobs act , management 2019s intention is to indefinitely reinvest foreign earnings . therefore , no taxes have been provided on the foreign currency translation component for any period . the change in the pension and other postretirement items is presented net of related tax expense of $ 31.3 million and $ 2.9 million for 2007 and 2006 , respectively , and a related tax benefit of $ 27.3 million for 2005 . the change in the effective financial derivatives is presented net of related tax benefit of $ 3.2 million for 2007 , related tax expense of $ 5.7 million for 2006 and related tax benefit of $ 10.7 million for 2005 . stock-based compensation programs effective january 1 , 2006 , ball adopted sfas no . 123 ( revised 2004 ) , 201cshare based payment , 201d which is a revision of sfas no . 123 and supersedes apb opinion no . 25 . the new standard establishes accounting standards for transactions in which an entity exchanges its equity instruments for goods or services , including stock option and restricted stock grants . the major differences for ball are that ( 1 ) expense is now recorded in the consolidated statements of earnings for the fair value of new stock option grants and nonvested portions of grants made prior to january 1 , 2006 , and ( 2 ) the company 2019s deposit share program ( discussed below ) is no longer a variable plan that is marked to current market value each month through earnings . upon adoption of sfas no . 123 ( revised 2004 ) , ball has chosen to use the modified prospective transition method and the black-scholes valuation model. .

accumulated_other_comprehensive_earnings_loss_change = -29.5 - -100.7
percent_change = accumulated_other_comprehensive_earnings_loss_change / 100.7
answer = percent_change * 100