"It also depends on making significant numbers of staff redundant, but the agency doesn't yet have the resources to fund the redundancy payments required," she added.
The €30m also includes redundancy payments.
This amounts to 22.2% of all redundancy payments made.
Their closure from 2013, costing £1bn in redundancy payments, would be unremarked, and unremarkable.
However employees at these two divisions have not had their redundancy payments revised.
This includes redundancy payments, pension top-ups, compromise agreements and special severance payments.
Redundancy payments and other winding-up costs will erode savings even from bodies completely abolished.
The demise of the company could cost the taxpayer £36m in unpaid tax and redundancy payments.
Unite said the company had effectively proposed levelling down redundancy payments for Penguin staff.
The higher pay rates, agency commission and redundancy payments added £100,000 to the budget.
And the corporation has capped redundancy payments (unlike many other public institutions).
