in september 2006 , the fasb issued sfas 158 , 201cemployers 2019 accounting for defined benefit pension and other postretirement plans , an amendment of fasb statements no . 87 , 88 , 106 , and 132 ( r ) . 201d sfas 158 requires companies to recognize the over-funded and under-funded status of defined benefit pension and other postretire- ment plans as assets or liabilities on their balance sheets . in addition , changes in the funded status must be recognized through other comprehensive income in shareholders 2019 equity in the year in which the changes occur . we adopted sfas 158 on september 28 , 2007 . in accordance with the transition rules in sfas 158 , this standard is being adopted on a prospective basis . the adoption of sfas 158 resulted in an immaterial adjustment to our balance sheet , and had no impact on our net earnings or cash flows . comprehensive income ( loss ) the company accounts for comprehensive income ( loss ) in accordance with the provisions of sfas no . 130 , 201creporting comprehensive income 201d ( 201csfas no . 130 201d ) . sfas no . 130 is a financial statement presentation standard that requires the company to disclose non-owner changes included in equity but not included in net income or loss . accumulated comprehensive loss presented in the financial statements consists of adjustments to the company 2019s minimum pension liability as follows ( in thousands ) : pension adjustments accumulated comprehensive .

pension adjustments: balance as of september 30 2005: -1137
change in period: 538
balance as of september 29 2006: -599
pension adjustment: 159
adjustment to initially apply sfas 158: 226
balance as of september 28 2007: -214
accumulated other comprehensive loss: balance as of september 30 2005: -1137
change in period: 538
balance as of september 29 2006: -599
pension adjustment: 159
adjustment to initially apply sfas 158: 226
balance as of september 28 2007: -214

recently issued accounting pronouncements fin 48 in july 2006 , the fasb issued fasb interpretation no . 48 , 201caccounting for uncertainty in income taxes 2014 an interpretation of fasb statement no . 109 201d ( fin 48 ) , which clarifies the accounting and disclosure for uncertainty in tax positions , as defined . fin 48 seeks to reduce the diversity in practice associated with certain aspects of the recognition and measurement related to accounting for income taxes . this interpretation is effective for fiscal years beginning after december 15 , 2006 , and is therefore effective for the company in fiscal year 2008 . we are currently evaluating the impact that adopting fin 48 will have on the company 2019s financial position and results of operations , however at this time the company does not expect the impact to materially affect its results from operations or financial position . sfas 157 in september 2006 , the fasb issued sfas no . 157 , 201cfair value measurements 201d ( 201csfas 157 201d ) which defines fair value , establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements . sfas 157 is effective for financial statements issued for fiscal years beginning after november 15 , 2007 and interim periods within those fiscal years . the company has not yet determined the impact that sfas 157 will have on its results from operations or financial position . sab 108 in september 2006 , the securities and exchange commission issued staff accounting bulletin no . 108 , 201cconsidering the effects of prior year misstatements when quantifying misstatements in current year financial statements 201d ( 201csab 108 201d ) , which provides interpretive guidance on how the effects of the carryover or reversal of skyworks solutions , inc . 2007 annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . notes to consolidated financial statements 2014 ( continued ) .

Questions:
what is the net change in the balance of pension liability from september 2005 to 2007?
what is the impact of pension adjustment during 2007?
what is the impact of adjustment to initially apply sfas 158 during 2007?
what is the total impact in the balance of pension liability during 2007?

Answers:
923
159
226
385