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 ( 126.3 )
$ 10.6
$ 33.2
2005 change
-74.3 ( 74.3 )
-43.6 ( 43.6 )
-16.0 ( 16.0 )
-133.9 ( 133.9 )
december 31 2005
74.6
-169.9 ( 169.9 )
-5.4 ( 5.4 )
-100.7 ( 100.7 )
2006 change
57.2
55.9
6.0
119.1
effect of sfas no . 158 adoption ( a )
2013
-47.9 ( 47.9 )
2013
-47.9 ( 47.9 )
december 31 2006
131.8
-161.9 ( 161.9 )
0.6
-29.5 ( 29.5 )
2007 change
90.0
57.9
-11.5 ( 11.5 )
136.4
december 31 2007
$ 221.8
$ -104.0 ( 104.0 )
$ -10.9 ( 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. .

Question: what was the percentage change in accumulated other comprehensive earnings ( loss ) between 2005 and 2006?\\n
Answer: 71%

Question: what was the net tax expense in millions for the three year period ended in 2007 relate to the change in the pension and other postretirement items?
Answer: 6.9

Question: what was the net tax expense for the 3 years ended 2005 related to the change in financial derivatives ( in millions? )
Answer: -8.2