BOWATER 1986 PRETAX PROFITS RISE 15.6 MLN STGShr 27.7p vs 20.7p     Div 6.0p vs 5.5p making 10.0p vs 9.25p     Turnover 1.34 billion stg vs 1.29 billion     Pretax profit 48.0 mln vs 32.4 mln     Tax 14.4 mln vs 6.9 mln     Company name is Bowater Industries Plc &lt;BWTR.L>     Trading profit 63.4 mln vs 45.1 mln     Trading profit includes -     Packaging and associated products 23.2 mln vs 14.2 mln     Merchanting and services 18.4 mln vs 9.6 mln     Tissue and timber products 9.0 mln vs 5.8 mln     Interest debit 15.4 mln vs 12.7 mln     Minority interests 7.0 mln debit vs 6.2 mln debit     Extraordinary items 15.4 mln credit vs 11.9 mln debit  REUTER
