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 ) .

Table:
( $ 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 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
Calculation: add(31.3, 2.9), subtract(#0, 27.3)