For more on when a financial resolution is required, see Guidance on Public Bills Part 2: Stages of Bills – the general rules paragraphs 2.36 to 2.69 (see also paragraphs 2.115 to 2.127 on financially significant amendments). 2.21 The Financial Memorandum should set out best estimates of the (1) costs, (2) savings, and (3) changes to revenues (if any) arising from the provisions of a Bill, and indicate the margins of uncertainty in these best estimates.