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 .
what is the net change in pension liability balance from september 2005 to september 2007?
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 ) .