BAT INDUSTRIES PLC <BTI.L> 1986 YEAR Shr 53.51p vs 45.72p Div 8.8p vs 7.35p making 14.3p vs 12.1p Turnover 19.17 billion stg vs 17.05 billion Operating profit 1.48 billion vs 1.29 billion Pretax profit 1.39 billion vs 1.17 billion Tax 524 mln vs 430 mln NOTE - The company said shareholders would be given the option of receiving dividend in cash, ordinary shares or combination of the two. Operating profit includes - Commercial activities 1.08 billion vs 988 mln Financial services 263 mln vs 135 mln Share of associated companies 139 mln vs 163 mln Investment income 150 mln vs 166 mln Interest paid 238 mln vs 286 mln Minorities 76 mln vs 63 mln Extraordinary credit 75 mln vs 34 mln debit Transfer to revaluation reserve 85 mln vs 106 mln Profit attributable 793 mln vs 673 mln Required inflation retention 77 mln vs 147 mln Trading profit 1.51 billion vs 1.29 billion Trading profit includes - Tobacco 764 mln vs 738 mln Retailing 211 mln vs 186 mln Paper 217 mln vs 168 mln Financial services 282 mln vs 135 mln