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