GUARDIAN NATIONAL INSURANCE CO LTD <GARJ J> YEAR Shr 100.6 cts vs 76.9 cts Final div 40 cts vs 32 making 58 cts vs 50 Pre-tax 14.17 mln rand vs 8.85 mln Net 10.06 mln vs 7.69 mln Tax 4.10 mln vs 1.16 mln Gross premiums 210.16 mln vs 178.69 mln Net premiums written 143.99 mln vs 123.88 mln Underwriting loss 1.78 mln vs loss 6.25 mln Div pay April 10, register March 27. Note - period year to December 31 1986.