<PAGE>   1
 
                                                                  EXHIBIT 10.(e)
 
                                   FORM 11-K
                                 ANNUAL REPORT
 
                        PURSUANT TO SECTION 15(D) OF THE
                        SECURITIES EXCHANGE ACT OF 1934
 
   (MARK ONE:)
     /X/      ANNUAL REPORT PURSUANT TO SECTION 15(D) OF THE
              SECURITIES AND EXCHANGE ACT OF 1934 (FEE REQUIRED)

              FOR THE FISCAL YEAR ENDED DECEMBER 31, 1995

     / /      TRANSACTION REPORT PURSUANT TO SECTION 15(D) OF THE
              SECURITIES EXCHANGE ACT OF 1934 (FEE REQUIRED)
              FOR THE TRANSITION PERIOD FROM           TO
 
COMMISSION FILE NUMBER: 1-4014
 
A. Full title of the plan and the address of the plan, if different from that of
   the issuer named below:
 
                         FINA CAPITAL ACCUMULATION PLAN
        (FORMERLY NAMED THRIFT PLAN OF AMERICAN PETROFINA, INCORPORATED)
                         (SAME ADDRESS AS SHOWN BELOW)
 
B. Name of issuer of the securities held pursuant to the plan and the address of
   its principal executive office:
 
                                   FINA, INC.
               (FORMERLY NAMED AMERICAN PETROFINA, INCORPORATED)
                                   FINA PLAZA
                           8350 N. CENTRAL EXPRESSWAY
                              DALLAS, TEXAS 75206
<PAGE>   2
 
                         FINA CAPITAL ACCUMULATION PLAN
 
                FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES
 
                           DECEMBER 31, 1995 AND 1994
 
                  (WITH INDEPENDENT AUDITORS' REPORT THEREON)
<PAGE>   3
[KPMG PEAT MARWICK LLP]

[LOGO]
 
                          INDEPENDENT AUDITORS' REPORT
 
The Plan Committee
FINA Capital Accumulation Plan:
 
     We have audited the accompanying statements of net assets available for
plan benefits of the FINA Capital Accumulation Plan as of December 31, 1995 and
1994, and the related statements of changes in net assets available for plan
benefits for the years then ended. These financial statements are the
responsibility of the Plan's management. Our responsibility is to express an
opinion on these financial statements based on our audits.
 
     We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
 
     In our opinion, the financial statements referred to above present fairly,
in all material respects, the net assets available for plan benefits of the FINA
Capital Accumulation Plan as of December 31, 1995 and 1994, and the changes in
net assets available for plan benefits for the years then ended in conformity
with generally accepted accounting principles.
 
     Our audits were made for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplemental schedules of assets held
for investment and reportable transactions are presented for the purpose of
additional analysis and are not a required part of the basic financial
statements but are supplementary information required by the Department of
Labor's Rules and Regulations for Reporting and Disclosure under the Employee
Retirement Income Security Act of 1974. The Fund Information in the statements
of net assets available for plan benefits and the statements of changes in net
assets available for plan benefits is presented for purposes of additional
analysis rather than to present the net assets available for plan benefits and
changes in net assets available for plan benefits of each Fund. The supplemental
schedules and Fund Information have been subjected to the auditing procedures
applied in the audits of the basic financial statements and, in our opinion, are
fairly stated in all material respects in relation to the basic financial
statements taken as a whole.
 

                                              /s/ KPMG PEAT MARWICK LLP


Dallas, Texas
April 4, 1996
<PAGE>   4
 
                         FINA CAPITAL ACCUMULATION PLAN
 
  STATEMENTS OF NET ASSETS AVAILABLE FOR PLAN BENEFITS, WITH FUND INFORMATION
                           DECEMBER 31, 1995 AND 1994
                             (THOUSANDS OF DOLLARS)
<TABLE>
<CAPTION>
                                                                                        FUND INFORMATION
                                                                  -------------------------------------------------------------
                                                                  FINA, INC.                    U.S. DEBT    MONEY
                                                                    COMMON     PETROFINA S.A.     INDEX      MARKET    BALANCED
                                                        TOTAL       STOCK       COMMON STOCK      FUND        FUND       FUND
                                                       --------   ----------   --------------   ---------   --------   --------
<S>                                                    <C>        <C>          <C>              <C>         <C>        <C>
DECEMBER 31, 1995:
  Investments, at fair value:
    FINA, Inc., Class A common stock (1,530,920
      shares: cost of $48,417).......................  $ 77,311    $ 77,311       $     --      $     --    $     --   $    --
    PetroFina S.A., common stock (48,157 shares; cost
      of $12,947)....................................    14,841          --         14,841            --          --        --
    Wells Fargo Nikko U.S. Debt Index Fund (495,763
      shares; cost of $5,548)........................     6,704          --             --         6,704          --        --
    American Balanced Fund, Inc. (478,674 shares;
      cost of $6,116)................................     6,773          --             --            --          --     6,773
    American New Perspective Global Equity Mutual
      Fund (438,243 shares; cost of $6,606)..........     7,178          --             --            --          --        --
    Wells Fargo Nikko Equity Index Fund (344,150
      shares: cost of $4,727)........................     6,216          --             --            --          --        --
    Money market investments.........................     5,538         656            159            --       4,713        --
    Employee loans receivable........................     2,936          --             --            --          --        --
  Cash...............................................        (6)         (5)            (1)           --          --        --
  Contributions receivable from employees............       581         154             35            66          38        96
  Contributions receivable from employing
    companies........................................       446         328            118            --          --        --
  Accounts receivable................................       144          32              5            15           9        31
  Accrued dividend receivable........................        27           4             --            --          23        --
  Accrued interest receivable........................         1          --              1            --          --        --
                                                       --------    --------       --------      --------    --------   -------
      Plan assets....................................   128,690      78,480         15,158         6,785       4,783     6,900
  Forfeitures available for future use...............       (14)         --             --            --          --        --
                                                       --------    --------       --------      --------    --------   -------
        Net assets available for plan benefits.......  $128,676    $ 78,480       $ 15,158      $  6,785    $  4,783   $ 6,900
                                                       ========    ========       ========      ========    ========   =======
DECEMBER 31, 1994:
  Investments, at fair value:
    FINA, Inc., Class A common stock (1,429,468
      shares: cost of $43,328).......................  $ 48,870    $ 48,870       $     --      $     --    $     --   $    --
    PetroFina S.A., common stock (45,205 shares; cost
      of $12,019)....................................    13,400          --         13,400            --          --        --
    Wells Fargo Nikko U.S. Debt Index Fund (554,946
      shares; cost of $6,124)........................     6,329          --             --         6,329          --        --
    American Balanced Fund, Inc. (392,882 shares;
      cost of $4,951)................................     4,715          --             --            --          --     4,715
    American New Perspective Global Equity Mutual
      Fund (328,286 shares; cost of $4,857)..........     4,717          --             --            --          --        --
    Wells Fargo Nikko Equity Index Fund (237,222
      shares: cost of $2,982)........................     3,114          --             --            --          --        --
    Money market investments.........................     5,268         700             39            --       4,500        --
    Employee loans receivable........................     2,618          --             --            --          --        --
  Cash...............................................       (13)        (13)            --            --          --        --
  Contributions receivable from employees............       566         141             41            80          46        96
  Contributions receivable from employing
    companies........................................       444         309            135            --          --        --
  Accounts receivable................................        54         (88)             7            13           8        64
  Accrued dividend receivable........................        21          --             --            --          21        --
  Accrued interest receivable........................         3           3             --            --          --        --
                                                       --------    --------       --------      --------    --------   -------
      Plan assets....................................    90,106      49,922         13,622         6,422       4,575     4,875
  Forfeitures available for future use...............       (33)         --             --            --          --        --
                                                       --------    --------       --------      --------    --------   -------
        Net assets available for plan benefits.......  $ 90,073    $ 49,922       $ 13,622      $  6,422    $  4,575   $ 4,875
                                                       ========    ========       ========      ========    ========   =======
 
<CAPTION>
 
                                                        GLOBAL     EQUITY
                                                        EQUITY     INDEX       COMPANY     EMPLOYEE
                                                         FUND       FUND     FORFEITURES    LOANS
                                                       --------   --------   -----------   --------
<S>                                                    <C>        <C>        <C>           <C>
DECEMBER 31, 1995:
  Investments, at fair value:
    FINA, Inc., Class A common stock (1,530,920
      shares: cost of $48,417).......................  $     --   $     --    $      --    $    --
    PetroFina S.A., common stock (48,157 shares; cost
      of $12,947)....................................        --         --           --         --
    Wells Fargo Nikko U.S. Debt Index Fund (495,763
      shares; cost of $5,548)........................        --         --           --         --
    American Balanced Fund, Inc. (478,674 shares;
      cost of $6,116)................................        --         --           --         --
    American New Perspective Global Equity Mutual
      Fund (438,243 shares; cost of $6,606)..........     7,178         --           --         --
    Wells Fargo Nikko Equity Index Fund (344,150
      shares: cost of $4,727)........................        --      6,216           --         --
    Money market investments.........................        --         --           10         --
    Employee loans receivable........................        --         --           --      2,936
  Cash...............................................        --         --           --         --
  Contributions receivable from employees............       103         89           --         --
  Contributions receivable from employing
    companies........................................        --         --           --         --
  Accounts receivable................................        25         23            4         --
  Accrued dividend receivable........................        --         --           --         --
  Accrued interest receivable........................        --         --           --         --
                                                       --------   --------    ---------    -------
      Plan assets....................................     7,306      6,328           14      2,936
  Forfeitures available for future use...............        --         --          (14)        --
                                                       --------   --------    ---------    -------
        Net assets available for plan benefits.......  $  7,306   $  6,328    $      --    $ 2,936
                                                       ========   ========    =========    =======
DECEMBER 31, 1994:
  Investments, at fair value:
    FINA, Inc., Class A common stock (1,429,468
      shares: cost of $43,328).......................  $     --   $     --    $      --    $    --
    PetroFina S.A., common stock (45,205 shares; cost
      of $12,019)....................................        --         --           --         --
    Wells Fargo Nikko U.S. Debt Index Fund (554,946
      shares; cost of $6,124)........................        --         --           --         --
    American Balanced Fund, Inc. (392,882 shares;
      cost of $4,951)................................        --         --           --         --
    American New Perspective Global Equity Mutual
      Fund (328,286 shares; cost of $4,857)..........     4,717         --           --         --
    Wells Fargo Nikko Equity Index Fund (237,222
      shares: cost of $2,982)........................        --      3,114           --         --
    Money market investments.........................        --         --           29         --
    Employee loans receivable........................        --         --           --      2,618
  Cash...............................................        --         --           --         --
  Contributions receivable from employees............        92         70           --         --
  Contributions receivable from employing
    companies........................................        --         --           --         --
  Accounts receivable................................        35         11            4         --
  Accrued dividend receivable........................        --         --           --         --
  Accrued interest receivable........................        --         --           --         --
                                                       --------   --------    ---------    -------
      Plan assets....................................     4,844      3,195           33      2,618
  Forfeitures available for future use...............        --         --          (33)        --
                                                       --------   --------    ---------    -------
        Net assets available for plan benefits.......  $  4,844   $  3,195    $      --    $ 2,618
                                                       ========   ========    =========    =======
</TABLE>
 
                See accompanying notes to financial statements.
 
                                       F-1
<PAGE>   5
 
                         FINA CAPITAL ACCUMULATION PLAN
 
   STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR PLAN BENEFITS, WITH FUND
                                  INFORMATION
                     YEARS ENDED DECEMBER 31, 1995 AND 1994
                             (THOUSANDS OF DOLLARS)
<TABLE>
<CAPTION>
                                                                                            FUND INFORMATION
                                                                        ----------------------------------------------------------
                                                                        FINA, INC.                   U.S. DEBT   MONEY
                                                                          COMMON    PETROFINA S.A.     INDEX     MARKET   BALANCED
                                                              TOTAL       STOCK      COMMON STOCK      FUND       FUND      FUND
                                                             --------   ----------  --------------   ---------   ------   --------
<S>                                                          <C>        <C>          <C>           <C>         <C>      <C>
YEAR ENDED DECEMBER 31, 1995:                                                      
  Contributions:                                                                   
    Employees..............................................  $  7,286    $  1,878     $    475       $   899    $   508   $ 1,193
    Employing companies....................................     5,554       3,964        1,590            --         --        --
                                                             --------   ---------      -------      --------    -------   ------- 
                                                               12,840       5,842        2,065           899        508     1,193
                                                             --------   ---------      -------      --------    -------   ------- 
  Investment income:                                                               
    Dividends..............................................     4,583       3,437          499            --        279       244
    Interest...............................................       277          37            9             1          1        --
    Net appreciation in fair values of investments.........    29,169      23,966          556         1,100         --     1,145
                                                             --------   ---------      -------      --------    -------   ------- 
                                                               34,029      27,440        1,064         1,101        280     1,389
                                                             --------   ---------      -------      --------    -------   ------- 
  Transfers between funds..................................        --         534         (646)       (1,094)     (3230)      (91)
                                                             --------   ---------      -------      --------    -------   ------- 
  Withdrawals and expenses:                                                        
    In cash and in kind....................................     8,074       5,139          919           526        250       458
    Forfeitures............................................        36          28            8            --         --        --
    Other expenses.........................................       156          91           20            17          7         8
                                                             --------   ---------      -------      --------    -------   ------- 
                                                                8,266       5,258          947           543        257       466
                                                             --------   ---------      -------      --------    -------   ------- 
      Net increase in net assets available for plan                                
        benefits...........................................    38,603      28,558        1,536           363        208     2,025
  Net assets available for plan benefits:                                          
    Beginning of year......................................    90,073      49,922       13,622         6,422      4,575     4,875
                                                             --------   ---------      -------      --------    -------   ------- 
    End of year............................................  $128,676    $ 78,480     $ 15,158       $ 6,785    $ 4,783   $ 6,900
                                                             ========   =========     ========      ========    =======   ======= 
YEAR ENDED DECEMBER 31, 1994:                                                      
  Contributions:                                                                   
    Employees..............................................  $  7,329    $  1,823     $    523       $ 1,172    $   508   $ 1,304
    Employing companies....................................     5,637       3,904        1,733            --         --        -- 
                                                             --------    ---------     -------      --------    -------   ------- 
                                                               12,966       5,727        2,256         1,172        508     1,304
                                                             --------    ---------     -------      --------    -------   ------- 
  Investment income:                                                               
    Dividends..............................................     3,294       2,506          341            --        180       201
    Interest...............................................       222          26            7            --         --        --
    Net appreciation (depreciation) in fair values of                              
      investments..........................................       181        (428)         975          (233)        --      (185)
                                                             --------    ---------     -------      --------    -------   ------- 
                                                                3,697       2,104        1,323          (233)       180        16
                                                             --------    ---------     -------      --------    -------   ------- 
  Transfers between funds..................................        --        (614)         (68)       (2,286)       (72)      231
  Withdrawals and expenses:                                                        
    In cash and in kind....................................     8,853       5,636        1,141           546        587       388
    Forfeitures............................................        54          32           22            --         --        --
    Other expenses.........................................        73          36            4            19          4         3
                                                             --------    --------      -------      --------    -------   ------- 
                                                                8,980       5,704        1,167           565        591       391 
                                                             --------    --------      -------      --------    ------    ------- 
    Net increase (decrease) in net assets available for                            
      plan benefits........................................     7,683       1,513        2,344        (1,912)        25     1,160
  Net assets available for plan                                                    
    benefits:                                                                      
    Beginning of year......................................    82,390      48,409       11,278         8,334      4,550     3,715 
                                                             --------    --------      -------      --------    -------   ------- 
    End of year............................................  $ 90,073    $ 49,922     $ 13,622       $ 6,422    $ 4,575   $ 4,875
                                                             ========    ========     ========       =======    =======   ======= 
 
<CAPTION>
 
                                                             GLOBAL   EQUITY
                                                             EQUITY   INDEX      COMPANY     EMPLOYEE
                                                              FUND     FUND    FORFEITURES    LOANS
                                                             ------   ------   -----------   --------
<S>                                                          <C>      <C>      <C>           <C>
YEAR ENDED DECEMBER 31, 1995:
  Contributions:
    Employees..............................................  $ 1,310   $ 1,023   $      --   $     --
    Employing companies....................................       --        --          --
                                                             -------   -------   ---------   --------
                                                               1,310     1,023          --         --
                                                             -------   -------   ---------   --------
  Investment income:                                                                    
    Dividends..............................................      124        --           --        --
    Interest...............................................        2         1           --       226
    Net appreciation in fair values of investments.........      990     1,412           --        --
                                                             -------   -------   ---------   --------
                                                               1,116     1,413           --       226
                                                             -------   -------   ---------   --------
  Transfers between funds..................................      487       968           --       166
                                                             -------   -------   ---------   --------
  Withdrawals and expenses:                                                             
    In cash and in kind....................................      442       263           --        77
    Forfeitures............................................       --        --           --        --
    Other expenses.........................................        9         8           --        (3)
                                                             -------   -------   ---------   --------
                                                                 451       271           --        74
                                                             -------   -------   ---------   --------
      Net increase in net assets available for plan                                     
        benefits...........................................    2,462     3,133           --       318
  Net assets available for plan benefits:                                               
    Beginning of year......................................    4,844     3,195           --     2,618
                                                             -------   -------   ---------   --------
    End of year............................................  $ 7,306   $ 6,328   $      --   $  2,936
                                                             =======   =======   =========   ========
YEAR ENDED DECEMBER 31, 1994:                                                           
  Contributions:                                                                        
    Employees..............................................  $ 1,097   $   902   $      --   $     --
    Employing companies....................................       --        --          --         --
                                                             -------   -------   ---------   --------
                                                               1,097       902          --         --
                                                             -------   -------   ---------   --------
  Investment income:                                                                    
    Dividends..............................................       66        --          --         --
    Interest...............................................       --        --          --        189
    Net appreciation (depreciation) in fair values of                                   
      investments..........................................        9        43          --         --
                                                             -------   -------   ---------   --------
                                                                  75        43          --        189
                                                             -------   -------   ---------   --------
  Transfers between funds..................................    2,391       203          --        215
  Withdrawals and expenses:                                                             
    In cash and in kind....................................      271       201          --         83
    Forfeitures............................................       --        --          --         --
    Other expenses.........................................        3         4          --         --
                                                             -------   -------   ---------   --------
                                                                 274       205          --         83
                                                             -------   -------   ---------   --------
    Net increase (decrease) in net assets available for                                 
      plan benefits........................................    3,289       943          --        321
  Net assets available for plan                                                         
    benefits:                                                                           
    Beginning of year......................................    1,555     2,252          --      2,297
                                                             -------   -------   ---------    -------
    End of year............................................  $ 4,844   $ 3,195   $     --     $ 2,618
                                                             =======   =======   =========    =======
</TABLE>
 
                See accompanying notes to financial statements.
 
                                       F-2
<PAGE>   6
 
                         FINA CAPITAL ACCUMULATION PLAN
 
                         NOTES TO FINANCIAL STATEMENTS
                           DECEMBER 31, 1995 AND 1994
 
(1)  GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
  (a)  General
 
     The FINA Capital Accumulation Plan (the Plan) operates for the benefit of
certain employees of FINA, Inc. (Company) and its subsidiaries and American
Petrofina Holding Company, hereafter referred to as "employing companies."
Employees who have completed one year of service are eligible to participate in
the Plan; provided, however, that no employee may become a participant if the
employee is a member of a collective bargaining unit, the recognized
representative of which has not agreed to participation in the Plan by members
of such unit.
 
     The Plan is a defined contribution plan and is subject to the provisions of
the Employee Retirement Income Security Act of 1974, as amended (ERISA). The
following description of the Plan is provided for general purposes only.
Participants should refer to the Plan document for more complete information.
 
     The Plan is administered by the Pension Committee appointed by and acting
on behalf of the Board of Directors of the Company. Pursuant to the Plan's trust
agreement, an independent trustee (Trustee) maintains custody of the Plan's
assets. The Boston Safe Deposit and Trust Company serves as the independent
trustee.
 
  (b)  Basis of Presentation
 
     The accompanying financial statements have been prepared on an accrual
basis using fair values for investments. The fair values of investments are
based on closing market quotations or listed redeemable values. Security
transactions are recorded on a trade date basis.
 
  (c)  Expenses Relating to Investment Securities
 
     Expenses relating to the purchase or sale of investment securities are
added to the cost or deducted from the proceeds, respectively.
 
  (d)  Expenses of Administering the Plan
 
     All costs and expenses incurred in administering the Plan, including the
fees and expenses of the Trustee, the fees of its counsel and other
administrative expenses, were the responsibility of the employing companies
through June 30, 1994. Beginning July 1, 1994 all external costs and expenses
incurred in administering the Plan are the responsibility of the Plan
participants.
 
  (e)  Contributions
 
     Participants may elect to contribute up to 5% of their basic compensation
on an after-tax basis (Thrift Contribution), up to 10% on a pre-tax basis
(Deferred Compensation Contribution), or a combination of pre-tax and after-tax
contributions not exceeding 10% of their basic compensation. If a participant
elects to make a Deferred Compensation Contribution, the participant must enter
into a basic compensation reduction agreement authorizing the employing company
to make such contribution on the participant's behalf.
 
     For each participant, an employing company will contribute an amount equal
to the lesser of the aggregate Thrift and Deferred Compensation Contributions
for the pay period or 6% pre-tax of the participant's basic compensation for the
pay period (Matching Contribution). Matching Contributions are reduced by
participants' forfeitures.
 
     Thrift and Deferred Compensation Contributions are paid to the Trustee in
cash and Matching Contributions are paid to the Trustee in cash or the Company's
Class A common stock.
 
                                       F-3
<PAGE>   7
 
                         FINA CAPITAL ACCUMULATION PLAN
 
                  NOTES TO FINANCIAL STATEMENTS -- (CONTINUED)
 
  (f)  Investment Program and Vesting
 
     Participants may direct the investment of their Thrift and Deferred
Compensation Contributions into a money market fund, U.S. debt index fund,
balanced fund, equity index fund, global equity fund, the Company's Class A
common stock or PetroFina S.A. common stock; and the investment of the Matching
Contributions into the Company's Class A common stock or Petrofina S.A. common
stock. Participants become completely vested in contributions of the employing
companies upon five years of service with the employing companies.
 
     A description of rights and provisions and an explanation of the treatment
of withdrawals, forfeitures and other matters are contained in the Plan
document.
 
     Participation in each investment option at December 31, 1995 and 1994 is
presented below. The sum of participation by investment option is greater than
the total number of Plan participants making contributions because participation
is allowed in more than one investment option.
 
     A summary of participants by investment options follows:
 
<TABLE>
<CAPTION>
                                                                           1995      1994
                                                                           -----     -----
    <S>                                                                    <C>       <C>
    Company Class A common stock.........................................  2,003     2,074
    PetroFina S.A. common stock..........................................  1,065     1,131
    U.S. debt index fund.................................................    818       915
    Equity index fund....................................................    809       690
    Balanced fund........................................................    827       800
    Global equity fund...................................................    863       795
    Money market fund....................................................    638       737
</TABLE>
 
  (g)  Loan Option
 
     A participant may borrow from his or her Participant Deferred Account an
amount which, when added to the greater of the total outstanding balance of all
other loans to such Participant from the Plan or the highest outstanding balance
of all such loans for the one-year period ending the day before the date of the
loan, does not exceed up to one-half of the first $100,000 of such participant's
vested interest under the Plan, or the amount allowed under Section 72(p) of the
Internal Revenue Code. Any such loan made to a participant shall be evidenced by
a promissory note payable to the Trustee, shall bear a reasonable rate of
interest, shall be secured by the borrowing participant's vested interest under
the Plan and shall be repayable within five years; provided, however, that if
such loan is to be used to acquire or construct any dwelling unit which within a
reasonable time is to be used as a principal residence of the participant, the
Committee may direct the Trustee to make such loan repayable over such period
greater than five years. No withdrawal pursuant to any of the withdrawal
provisions of the Plan may be made by a participant to whom a loan is
outstanding from the Plan unless the Committee is satisfied that such loan will
remain nontaxable and fully secured by the withdrawing participant's vested
interest under the Plan following such withdrawal.
 
  (h)  Form 5500 Reconciliation
 
     The net assets available for plan benefits and withdrawals reported in the
Plan's 1995 and 1994 Form 5500's are different from the corresponding amounts
reported in the accompanying financial statements by $1,525,597 and ($613,380),
respectively, as of and for the year ended December 31, 1995 and $912,217 and
$665,945, respectively, as of and for the year ended December 31, 1994. These
differences relate to the classification of withdrawals currently payable to
participants.
 
                                       F-4
<PAGE>   8
 
                         FINA CAPITAL ACCUMULATION PLAN
 
                  NOTES TO FINANCIAL STATEMENTS -- (CONTINUED)
 
  (i)  Use of Estimates
 
     The preparation of financial statements in conformity with generally
accepted accounting principles requires the plan administrator to make estimates
and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenses during the
reporting period. Actual results could differ from those estimates.
 
(2)  FEDERAL INCOME TAXES
 
     The Plan has obtained from the Internal Revenue Service a determination
letter dated March 19, 1996 indicating that the Plan qualifies under the
provision of Sections 401(a) and 401(k) of the Internal Revenue Code and,
accordingly, is exempt from Federal income taxes under Section 501(a). The
United States Federal income tax status of the participants with respect to
their contributions to the Plan is described in information submitted to the
participants and, subject to certain limitations, such contributions are tax
deferred.
 
(3)  PLAN TERMINATION
 
     Although they have not expressed any intent to do so, the employing
companies have the right under the Plan to discontinue their contributions at
any time and to terminate the Plan subject to the provisions of ERISA. In the
event of Plan termination, participants will become 100% vested in their
accounts.
 
                                       F-5
<PAGE>   9
 
                                                                      SCHEDULE 1
 
                         FINA CAPITAL ACCUMULATION PLAN
              ITEM 27(A) -- SCHEDULE OF ASSETS HELD FOR INVESTMENT
                               DECEMBER 31, 1995
 
<TABLE>
<CAPTION>
            IDENTITY OF                       DESCRIPTION OF            NUMBER OF                       CURRENT
       MARKETABLE INVESTMENT                    INVESTMENT             SHARES/UNITS       COST           VALUE
-----------------------------------  --------------------------------- ------------     --------        --------
                                                                                     (IN THOUSANDS)  (IN THOUSANDS)
<S>                                  <C>                               <C>           <C>             <C>
FINA, Inc. Class A common stock....  Common Stock                        1,530,920      $ 48,417        $ 77,311
PetroFina S.A. common stock........  Common Stock                           48,157        12,947          14,841
Wells Fargo Nikko U.S. Debt Index
  Fund.............................  Commingled Trust Fund                 495,763         5,548           6,704
American Balanced Fund, Inc........  Mutual Fund                           478,674         6,116           6,773
American New Perspective Global
  Equity Mutual Fund...............  Mutual Fund                           438,243         6,606           7,178
Wells Fargo Nikko Equity Index
  Fund.............................  Commingled Trust Fund                 344,150         4,727           6,216
Northern Trust Short Term Fund.....  Commingled Trust Fund               4,713,564         4,713           4,713
TBC Inc. Pooled Employee Daily
  Liquidity Fund...................  Money Market fund                     825,300           825             825
Employee loans receivable..........  Employee loans with maturities                        2,936           2,936
                                     ranging from 1996 to 2010 and
                                     interest rates ranging from 6% to
                                     11.5%
                                                                                      ----------      ----------
                                                                                      $   92,835      $  127,497
                                                                                      ==========      ==========
</TABLE>
 
                 See accompanying independent auditors' report.
 
                                       F-6
<PAGE>   10
 
                                                                      SCHEDULE 2
 
                         FINA CAPITAL ACCUMULATION PLAN
 
               ITEM 27(D) -- SCHEDULE OF REPORTABLE TRANSACTIONS
                          YEAR ENDED DECEMBER 31, 1995
                             (THOUSANDS OF DOLLARS)
 
<TABLE>
<CAPTION>
                                                                                                         CURRENT VALUE
                                     NUMBER                                                               OF ASSET ON
                                       OF         PURCHASE    SELLING    LEASE     EXPENSE    COST OF     TRANSACTION     NET
      DESCRIPTION OF ASSET        TRANSACTIONS     PRICE       PRICE     RENTAL    INCURRED    ASSET         DATE         GAIN
--------------------------------  ------------    --------    -------    ------    -------    -------    -------------    ----
<S>                               <C>             <C>         <C>        <C>       <C>        <C>        <C>              <C>
PURCHASES:
  FINA, Inc. Class A common
     stock......................        95        $  6,585    $    --     $ --      $  --     $ 6,585       $ 6,585       $--
  TBC Inc. Pooled Employee Daily
     Liquidity Fund.............       182          14,991         --       --         --      14,991        14,991        --
SALES:
  FINA, Inc. Class A common
     stock......................         4              --        127       --         --          93           127        34
  TBC Inc. Pooled Employee Daily
     Liquidity Fund.............       254        $     --    $14,935     $ --      $  --     $14,935       $14,935       $--
</TABLE>
 
                 See accompanying independent auditors' report.
 
                                       F-7
<PAGE>   11
 
[LOGO KPMG Peat Marwick LLP]

 
                        CONSENT OF INDEPENDENT AUDITORS
 
The Plan Committee
FINA Capital Accumulation Plan:
 
     We consent to incorporation by reference in the Registration Statement (No.
2-89230) on Form S-8 of FINA, Inc. of our report dated April 4, 1996, relating
to the statements of net assets available for plan benefits of the FINA Capital
Accumulation Plan as of December 31, 1995 and 1994, and the related statements
of changes in net assets available for plan benefits for the years then ended,
and the related supplemental schedules, which report appears in the December 31,
1995 annual report on Form 11-K of the FINA Capital Accumulation Plan.
 
                                          /s/ KPMG Peat Marwick LLP
 
Dallas, Texas
April 23, 1996
<PAGE>   12
 
                                   SIGNATURES
 
     The Plan. Pursuant to the requirements of the Securities Exchange Act of
1934, the trustees (or other persons who administer the employee benefit plan)
have duly caused this annual report to be signed on its behalf by the
undersigned hereunto duly authorized.
 
                                            FINA CAPITAL ACCUMULATION PLAN
 
                                                 /s/  CULLEN M. GODFREY
                                             ---------------------------------
                                                     Cullen M. Godfrey
                                               Vice President, Secretary and
                                             General Counsel of the Registrant
 
Dated: April 12, 1996