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