To provide for the settlements , First Union has established a common fund of $ 4.7 million for cash refunds and $ 19.4 million in credit refunds for outstanding CPI balances .
<response> To provide for the settlements , <organization>First Union</organization> has established a common fund of $ 4.7 million for cash refunds and $ 19.4 million in credit refunds for outstanding <misc>CPI</misc> balances . </response>