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BOWATER INDUSTRIES PROFIT EXCEED EXPECTATIONS
  Bowater Industries Plc <BWTR.L> 1986
  pretax profits of 48.0 mln stg exceeded market expectations of
  around 40 mln and pushed the company's shares up sharply to a
  high of 491p from 468p last night, dealers said.
      The shares later eased back to 481p. Bowater reported a
  32.4 mln stg profit in 1985.
      The company said in a statement accompanying the results
  that the underlying trend showed improvement and it intended to
  expand further by developing existing businesses and seeking
  new opportunities.
      It added that it had appointed David Lyon, currently
  managing director of Redland Plc <RDLD.L> as its new chief
  executive.
      Analysts noted that Bowater's profits of 18.9 mln stg from
  13.2 mln previously had been given a boost by pension benefits
  of 4.5 mln stg.
      Profit from Australia and the Far East showed the greatest
  percentage rise, jumping 55.0 pct to 15.5 mln from 10.0 mln,
  while the profit from U.K. Operations rose 30.7 pct to 24.7
  mln, and Europe, 42.9 pct to 11.0 mln.