11475
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 .
 First Union, CPI
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, else, organization, person 
Text: {0} 
Answer:
 First Union, CPI