Feb 28 (Reuters) - Frontline Ltd
* Frontline q4 net result $18.3 million (reuters poll $20 million)
* Frontline declares quarterly dividend $ 0.15 per share (Reuters poll $0.12 per share)
* Frontline ltd says in February, Frontline presented an improved and final offer of 0.80 Frontline shares per DHT share, which was declined by DHT's board.
* Frontline ltd says as DHT's largest shareholder we are surprised that DHT's board has declined our repeated attempts to discuss a business combination that we believe is clearly in best interest of all shareholders.
* Frontline q4 operating profit $17.8 million (reuters poll $35 million)
* Frontline ltd says we remain of the opinion that 2017 will see pressure on freight rates as further newbuildings are delivered.
* Frontline ltd says while capacity additions to the global tanker fleet are expected to put pressure on rates over the next 12 months, the company maintains a positive long term outlook on the tanker market.
* Frontline ltd says the market will begin to tighten in 2018 Source text for Eikon: Further company coverage: (Reporting By Terje Solsvik)