Already, "letters of thanks" have been issued to some of the army officials shortlisted for being relieved. This correspondent has seen quite a few of these. Government sources say financial advisors have almost finalised a reforms plan for the civil and defence services, hoping to effect a two per cent cut in the payrolls till 2004. Says a source, "The civil and defence service reforms are a key issue for the multilateral donor agencies-funded programmes, under which the World Bank has promised a new loan to Pakistan. Several army officers and jawans will be offered perks for a premature retirement. Preliminary work on listing those who are to be laid off has already begun."