BRITOIL PLC <BTOL.L> 1986 YR Shr 6.56p vs 50.31p Final div 6p, making 8p vs 13p. Pre-tax profit 134 mln stg vs 759 mln. Net profit 33 mln vs 253 mln. Turnover 978 mln stg vs 1.80 billion. Extraordinary debit 50 mln vs nil. Operating profit 149 mln stg vs 756 mln. Exceptional debit on rationalisation programme 12 mln vs nil Petroleum Revenue Taxes 77 mln vs 319 mln, U.K. Corporation tax and overseas tax 24 mln vs 187 mln, Note - The net effect of accounting changes in 1986 was to reduce after tax profits by 47 mln stg. Retained earnings for prior years were increased by 209 mln. Extraordinary debit of 50 mln stg related to the decision to seek a buyer for the company's U.S. Assets.