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BOWATER 1986 PRETAX PROFITS RISE 15.6 MLN STG
  Shr 27.7p vs 20.7p
      Div 6.0p vs 5.5p making 10.0p vs 9.25p
      Turnover 1.34 billion stg vs 1.29 billion
      Pretax profit 48.0 mln vs 32.4 mln
      Tax 14.4 mln vs 6.9 mln
      Company name is Bowater Industries Plc <BWTR.L>
      Trading profit 63.4 mln vs 45.1 mln
      Trading profit includes -
      Packaging and associated products 23.2 mln vs 14.2 mln
      Merchanting and services 18.4 mln vs 9.6 mln
      Tissue and timber products 9.0 mln vs 5.8 mln
      Interest debit 15.4 mln vs 12.7 mln
      Minority interests 7.0 mln debit vs 6.2 mln debit
      Extraordinary items 15.4 mln credit vs 11.9 mln debit