Bermuda, yesterday reported a year-end loss.

The New York company's Bermuda subsidiaries are Alexander International Services Ltd. and Alexander Insurance Managers Ltd.

The parent reported an unaudited loss of $138.7 million compared to a gain of $26.9 million for 1993.

For the fourth quarter ending December 31, 1994 the company reported a loss of $111.3 million compared to profit of $3.2 million for fourth quarter 1993.

The year loss included charges of $163.6 million before taxes for restructuring, contingency settlements and other services, according to Bloomberg business news.

Consolidated operating revenue for 1993 was $1.32 billion compared to $1.34 billion a year earlier.