the following table adjusts the revised diluted earnings per share for 2005 from the preceding table to reflect the approximate impact of using the non-substantive vesting period approach for these periods . stock-based compensation .
in 2005 what was the percent of the impact of retirement-eligible employees to earnings per share 2014 diluted
pro forma ( adjusted to reflect non-substantive vesting period approach ) $ 3.96 note 16 . business segments effective in the first quarter of 2007 , 3m made certain changes to its business segments in its continuing effort to drive growth by aligning businesses around markets and customers . the most significant of these changes are summarized as follows : 2022 3m 2019s new emerging business opportunity in its track and trace initiative resulted in the merging of a number of formerly separate efforts into one concerted effort for future growth . track and trace has a growing array of applications 2013 from tracking packages to managing medical and legal records . the establishment of this new initiative within 3m 2019s safety , security and protection services segment resulted in the transfer of certain businesses to this segment from other segments , including the transfer of highjump software inc. , a 3m u.s.-based subsidiary that provides supply chain execution software and solutions ( industrial and transportation segment ) and the transfer of certain track and trace products from the electro and communications segment . 2022 3m 2019s visual systems business ( consumer and office segment ) , which offers analog overhead and electronic projectors and film , was transferred to the electro and communications segment . this transfer is intended to leverage common markets , customers , suppliers and technologies . 2022 3m 2019s industrial and transportation segment ( energy and advanced materials business ) transferred the 3m 2122 aluminum conductor composite reinforced ( accr ) electrical power cable to the electro and communications segment ( electrical markets business ) . with an aluminum-based metal matrix at its core , the accr product increases transmission capacity for existing power lines . the electrical markets business sells insulating , testing and connecting products to various markets , including the electric utility markets . 2022 certain adhesives and tapes in the industrial and transportation segment ( industrial adhesives and tapes business ) were transferred to the consumer and office segment ( primarily related to the construction and home improvement business and the stationery products business ) and to the electro and communications segment ( electronics markets materials business ) . certain maintenance-free respirator products for the consumer market in 3m 2019s safety , security and protection services segment were transferred to the consumer and office segment ( construction and home improvement business ) . 2022 3m transferred film manufacturing and supply chain operations , a resource for the manufacturing and development of films and materials , to the display and graphics business from corporate and unallocated . the financial information presented herein reflects the impact of all of the preceding changes for all periods presented . 3m 2019s businesses are organized , managed and internally grouped into segments based on differences in products , technologies and services . 3m continues to manage its operations in six operating business segments : industrial and transportation segment , health care segment , display and graphics segment , consumer and office segment , safety , security and protection services segment and electro and communications segment . 3m 2019s six business segments bring together common or related 3m technologies , enhancing the development of innovative products and services and providing for efficient sharing of business resources . these segments have worldwide responsibility for virtually all 3m product lines . 3m is not dependent on any single product or market . certain small businesses and lab-sponsored products , as well as various corporate assets and expenses , are not allocated to the business segments . transactions among reportable segments are recorded at cost . 3m is an integrated enterprise characterized by substantial intersegment cooperation , cost allocations and inventory transfers . therefore , management does not represent that these segments , if operated independently , would report the operating income and other financial information shown . the allocations resulting from the shared utilization of assets are not necessarily indicative of the underlying activity for segment assets , depreciation and amortization , and capital expenditures. .