DUBAI, Feb 19 (Reuters) - Zain ZAIN.KW , Kuwait's largest telecommunications operator by subscribers, reported a net profit of 32 million dinars ($105 million) for the three months to Dec. 31, the company said on Sunday.

This represented a decrease of 11 percent from a year earlier; the company had previously announced a net profit for the fourth quarter of 2015 of 36 million dinars.

Zain recommended a cash dividend of 35 fils per share for 2016, up from 30 fils for 2015.

(Reporting by Alexander Cornwell; Writing by Davide Barbuscia; Editing by Andrew Torchia) ((Davide.Barbuscia@thomsonreuters.com;))