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 ) .

foreign currency translation: december 31 2004: 148.9
2005 change: -74.3
december 31 2005: 74.6
2006 change: 57.2
effect of sfas no . 158 adoption ( a ): 2013
december 31 2006: 131.8
2007 change: 90
december 31 2007: 221.8
pension and other postretirement items net of tax: december 31 2004: -126.3
2005 change: -43.6
december 31 2005: -169.9
2006 change: 55.9
effect of sfas no . 158 adoption ( a ): -47.9
december 31 2006: -161.9
2007 change: 57.9
december 31 2007: -104
effective financial derivatives net of tax: december 31 2004: 10.6
2005 change: -16
december 31 2005: -5.4
2006 change: 6
effect of sfas no . 158 adoption ( a ): 2013
december 31 2006: 0.6
2007 change: -11.5
december 31 2007: -10.9
accumulated other comprehensive earnings ( loss ): december 31 2004: 33.2
2005 change: -133.9
december 31 2005: -100.7
2006 change: 119.1
effect of sfas no . 158 adoption ( a ): -47.9
december 31 2006: -29.5
2007 change: 136.4
december 31 2007: 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. .

Questions:
what was the value of accumulated other comprehensive earnings ( loss ) at the end of 2006?
what was the value of accumulated other comprehensive earnings ( loss ) at the end of 2005?
what is the 2006 value less the 2005?
what is the percent change?

Answers:
-29.5
-100.7
71.2
71%