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 net tax expense related to the change in the pension and other postretirement items in 2007?
and in 2006?
what was the total value for these two years combined?
and in 2005?
combining all three years, what was the total value?

Answers:
31.3
2.9
34.2
27.3
6.9