BANCA D'AMERICA E D'ITALIA 1986 YEAR Net profits for year ended December 31 1986 1.3 billion lire vs 47.3 billion Deposits from clients 3,691.0 billion lire vs 3,419.0 billion Loans to clients 2,448.0 billion lire vs 2,181.5 billion Note: The bank, sold by Bankamerica Corp <BK.N> last December to West Germany's Deutsche Bank AG <DBKG.F>, said the sharp fall in net profit reflected various factors including higher set-asides for risk coverage and a high tax burden.