MINNEAPOLIS - Richard Zona, vice chairman and chief financial officer of First Bank System Inc., said he is "not uncomfortable" with analysts' projections of $2.60 per share in 1992 earnings.

In 1991, First Bank posted earnings of $2.13 a share. And in this year's first quarter, the company earned 62 cents a share, compared with 45 cents in the year-earlier period.

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