vertex pharmaceuticals incorporated notes to consolidated financial statements ( continued ) o . significant revenue arrangements ( continued ) $ 7 million of development and commercialization milestone payments . additionally , kissei agreed to reimburse the company for certain development costs , including a portion of costs for phase 2 trials of vx-702 . research funding ended under this program in june 2000 , and the company has received the full amount of research funding specified under the agreement . kissei has exclusive rights to develop and commercialize vx-702 in japan and certain far east countries and co-exclusive rights in china , taiwan and south korea . the company retains exclusive marketing rights outside the far east and co-exclusive rights in china , taiwan and south korea . in addition , the company will have the right to supply bulk drug material to kissei for sale in its territory and will receive royalties or drug supply payments on future product sales , if any . in 2006 , 2005 and 2004 , approximately $ 6.4 million , $ 7.3 million and $ 3.5 million , respectively , was recognized as revenue under this agreement . the $ 7.3 million of revenue recognized in 2005 includes a $ 2.5 million milestone paid upon kissei 2019s completion of regulatory filings in preparation for phase 1 clinical development of vx-702 in japan . p . employee benefits the company has a 401 ( k ) retirement plan ( the 201cvertex 401 ( k ) plan 201d ) in which substantially all of its permanent employees are eligible to participate . participants may contribute up to 60% ( 60 % ) of their annual compensation to the vertex 401 ( k ) plan , subject to statutory limitations . the company may declare discretionary matching contributions to the vertex 401 ( k ) plan that are payable in the form of vertex common stock . the match is paid in the form of fully vested interests in a vertex common stock fund . employees have the ability to transfer funds from the company stock fund as they choose . the company declared matching contributions to the vertex 401 ( k ) plan as follows ( in thousands ) : q . related party transactions as of december 31 , 2006 , 2005 and 2004 , the company had a loan outstanding to a former officer of the company in the amount of $ 36000 , $ 36000 , $ 97000 , respectively , which was initially advanced in april 2002 . the loan balance is included in other assets on the consolidated balance sheets . in 2001 , the company entered into a four year consulting agreement with a director of the company for the provision of part-time consulting services over a period of four years , at the rate of $ 80000 per year commencing in january 2002 . the consulting agreement terminated in january 2006 . r . contingencies the company has certain contingent liabilities that arise in the ordinary course of its business activities . the company accrues a reserve for contingent liabilities when it is probable that future expenditures will be made and such expenditures can be reasonably estimated. .

Table:
 | 2006 | 2005 | 2004
discretionary matching contributions during the year ended december 31, | $ 3341 | $ 2894 | $ 2492
shares issued during the year ended december 31, | 91 | 215 | 239
shares issuable as of the year ended december 31, | 28 | 19 | 57
discretionary matching contributions during the year ended december 31 , $ 3341 $ 2894 $ 2492 shares issued during the year ended december 31 , 91 215 239 shares issuable as of the year ended december 31 , 28 19 57 .

Question: what is the percent change in share issuable between the end of 2006 and the end of 2005?
Answer: 47%
Calculation: subtract(28, 19), divide(#0, 19)