LEGAL AND GENERAL GROUP PLC YEAR 1986 Shr 14.58p vs 7.86p Div 6.5p making 9.75p, an increase of 19.4 pct Pretax profit 83.2 mln stg vs 31.5 mln Net after tax 68.6 mln stg vs 37.7 mln Pretax profit 83.2 mln stg vs 31.5 mln, consists of - Long term business 45.9 mln stg vs 43.8 mln U.S. Long term business 6.2 mln vs 8.9 mln Fund management 4.7 mln vs 6.5 mln Short term business 4.7 mln vs loss 29.0 mln Associate companies 0.9 mln vs 0.8 mln Shareholders other income and outgoings 0.4 mln debit vs 0.5 mln credit Exceptional long-term business profit 21.4 mln vs nil