The estimated cost and savings of the additional mergers introduced at Stage 2 of the Public Service Reform (Scotland) Act 2010 (and therefore not included in the 2009 Update document), are set out in the Supplementary Financial Memorandum which accompanied the bill following stage 2 consideration, which is published on the Scottish Parliament website at: http://www.scottish.parliament.uk/parliamentarybusiness/Bills/16535.aspx.