PAN AM CORP <PN> 4TH QTR LOSS Shr loss 1.44 dlrs vs profit 1.79 dlrs Net loss 197.5 mln dlrs vs profit 241.4 mln Revs 797.3 mln vs 906.7 mln 12 mths Shr loss 3.42 dlrs vs profit 45 cts Net loss 462.8 mln vs profit 51.8 mln Revs 3.04 billion vs 3.48 billion Note: Net includes special charges of 65 mln dlrs vs special gain of 341 mln dlrs for the qtr and year.