BTR PLC <BTRX.L> 1986 YEAR Shr 21.2p vs 16.0p Div 4.75p making 8.25p vs 5.83p Pretax profit 505 mln stg vs 362 mln Turnover 4.02 billion vs 3.88 billion Tax 128 mln vs 85 mln Operating profit 527 mln vs 421 mln Operating profit includes - Other income 30 mln vs 41 mln Financial costs 52 mln vs 100 mln Minorities 25 mln vs 16 mln Earnings 352 mln vs 261 mln Extraordinary credit 78 mln vs 34 mln debit.