This excerpt taken from the UNH 8-K filed Mar 6, 2007.
APB 25 Historic Method of Accounting Reduction to Previously Reported Net Earnings
Correction of the accounting errors for share-based compensation created significant increases in additional paid in capital account balances under both methods of accounting. These increases substantially offset the reductions to retained earnings within the shareholders equity sections of the Companys balance sheets. After considering all adjustments, the cumulative net after-tax impact to shareholders equity under FAS 123R for 2005 and all prior years was a reduction of $130 million. The cumulative net after-tax impact to shareholders equity under APB 25 for 2005 and all prior years was an increase of $55 million.