STRATA <STATA> 1986 EARNINGS REPORT QUALIFIED Strata Corp said its 1986 earnings report contained a qualified opinion from its independent auditors. Strata said it owed 1.4 mln dlrs in overdue interest to its lender at the end of 1986, and the entire 10.9 mln dlr principle has been classified as a liability. The company, which has an agreement to merge with <Lomak Petroleum Inc>, lost 7.1 mln dlrs in 1986 against a loss of 8.8 mln dlrs a year earlier.