ROYAL DUTCH/SHELL GROUP OF COS 4TH QTR NET Shr Royal Dutch Petroleum Co <RD> 2.30 dlrs vs 2.90 dlrs Final Royal Dutch dividend of 8.30 guilders for total 12.80 guilders vs 12.80 guilders for 1985 Shr Shell Transport and Trading Co PLC <SC> 1.38 dlrs vs 1.65 dlrs Final Shell Transport dividend 118.0 pence for total of 172.0 pence vs 140.0 pence for 1985 Group Net 1.07 billion vs 1.24 billion Group Sales 20.42 billion vs 25.84 billion Year Shr Royal Dutch 8.65 dlrs vs 9.11 dlrs Net Shell Transport 4.78 dlrs vs 5.16 dlrs Group Net 3.71 billion vs 3.88 billion Group Sales 81.40 billion vs 94.57 billion NOTES: Group is 60 pct owned by Royal Dutch and 40 pct by Shell Transport Dollar amount of Royal Dutch dividend will depend on guilder/dollar exchange rate on May 14. Final dividend is payable June 16 to holders of record May 26 Shell Transport dividend and per share results based on New York shares, which are equal to four ordinary shares. Dollar final dividend will be determined by sterling/dollar exchange rate May 18. At current rate, with tax credits, is equal to 2.59 dlrs. Final dividend is payable May 28 to holders of record April 10 Fourth quarter U.S. dollar figures for group translated from sterling at average rate of exchange for the quarter which was 1.43 dlrs per pound in 1986 and 1.44 dlrs in 1985. Full year U.S. dollar figures are sum of sterling translations to U.S. dollars for first, second, third and fourth quarters Net includes FIFO inventory gain 217 mln dlrs vs loss 80 mln dlrs in quarter and loss 1.23 billion dlrs vs loss 178 mln dlrs in year. If LIFO accounting had been used, company said, Royal Dutch per share net would have been 1.78 dlrs vs 3.17 dlrs in quarter and 11.60 dlrs vs 9.53 dlrs in year, Shell Transport per share net would have been 1.10 dlrs vs 1.81 dlrs in quarter and 6.36 dlrs vs 5.40 dlrs in year Net includes restructuring credit 114 mln dlrs vs charge 72 mln dlrs in quarter and credit 67 mln dlrs vs charge 467 mln Per share impact of restructuring on Royal Dutch was credit 27 cts vs charge 17 cts in quarter and credit 16 cts vs charge 1.10 dlrs in year, on Shell Transport was credit 15 cts vs charge 10 cts in quarter and credit nine cts vs charge 62 cts in year Net also includes currency exchange losses of 20 mln dlrs vs 69 mln dlrs in quarter and 170 mln dlrs vs 401 mln dlrs in year. Exchange losses had per share impact on Royal Dutch of 14 cts vs 31 cts in quarter and 96 cts vs 1.26 dlrs in year and on Shell Transport of eight cts vs 17 cts in quarter and 51 cts vs 71 cts in year.