RIO TINTO-ZINC NET ATTRIBUTABLE PROFIT LOWER Year to December 31, 1986 SHR 78.91p vs 83.05p DIV 16.5p making 23.5p vs 22p PRETAX PROFIT 601.7 mln stg vs 614.4 mln NET ATTRIBUTABLE PROFIT 245 mln stg vs 257 mln TURNOVER 3.34 billion stg vs 3.09 billion Note - Accounts have been restated Full name of company is Rio Tinto-Zinc Corp Plc <RTZL.L> Group operating profit 529.4 mln stg vs 470.7 mln Operating costs 2.81 billion stg 2.63 billion Share of profit less losses of related companies 104.4 mln stg vs 165.0 mln Interest receivable/other income 41.5 mln stg vs 47.4 mln Interest payable 73.6 mln stg vs 68.7 mln Tax 274.8 mln stg vs 277.1 mln Leaving 326.9 mln stg vs 337.3 mln RTZ' investment in Australian associate CRA has been equity accounted for 1986 and 1985 figures restated on the same basis after the reduction of RTZ's interest to 49 pct in October 1986.