Paramount said it would establish reserves against certain unearned royalty advances.

Attorneys and analysts said that some small insurance companies might suffer but that the major ones had already established reserves to cover their liability.

Companies that establish large reserves report them as a one-time charge against earnings.

Here, as in America, it was the hunters themselves who realized the need to protect stocks by establishing reserves.

The company said it had previously established reserves for the entire $48 million, so the payment will have no impact on 1988 earnings.

The quarterly results included a $85 million charge against earnings for establishing financial reserves for the company's environmental programs.

It specified the purpose for establishing reserves as well as the administration and protection.

It may be necessary to establish additional protective areas or reserves in order to not let the population of birds to succumb to disease.

Each sovereign state has enacted legislation establishing national parks, scientific or scenic reserves and wilderness areas.

In other cases, governments establish "reserves" with the intention of segregation.