This category obliges American banks to set aside reserves against bad loans.

Because the company had previously said it would set aside large reserves for bad loans, analysts were not surprised by the losses.

The old approach to setting reserves was inconsistent and made it hard for consumers to compare the financial strength of insurance companies.

The decline was a major reason the company took charges against its earnings and set aside reserves of $110 million in 1995.

Xerox has set aside reserves in several Latin American countries as a result.

The banks say they have set aside adequate reserves, but investors are wary.

Just to be safe, Motorola has set aside reserves at a time when its own business is flourishing.

Some of those institutions are now beginning to set aside big reserves to cover possible losses from the Asian loans.

About one-third of the $813 million charge was to set aside reserves for litigation settlements, including two that were announced in the last week.

It is important for us not to set aside larger reserves than necessary in the budget.