In my statement to the public transport partnership forum in November 2002, I set out my proposals to dissolve CIE and establish Bus Átha Cliath, Bus Éireann and Iarnród Éireann as independent commercial State companies. At present the focus is on the detailed preparatory work required for the restructuring which is being overseen by a restructuring implementation group which I have established. Pending the completion of all the detailed preparatory work, it is not possible for me to put an exact cost on the restructuring of CIE. This will depend on how certain key issues such as debt and insurance are addressed. However, given the constraints on the Exchequer, it is my objective to implement the restructuring without imposing any significant additional cost burden on either the Exchequer or the CIE group.