Bell Atlantic Corp. yesterday reported a net loss for 1991 of $222.7 million, reflecting the impact of a previously announced $1.55 billion charge for adoption of new accounting rules for retiree health and life insurance benefits under FAS 106.

Without the one-time charge, Bell Atlantic said it would have earned $1.33 billion, a 1.5 percent increase over 1990. Total operating revenues for 1991 remained flat at $12.3 billion.

Raymond Smith, Bell Atlantic's chairman and chief executive officer, said the recession, among other factors, affected the See company's 1991 financial performance.

One of few bright spots for Bell Atlantic was growth in demand for its line of dubbed "IQ Services."

Revenue from those services, which include Caller ID and call waiting, doubled in 1991, Bell Atlantic said.

Bell Atlantic is the parent company of Chesapeake & Potomac Telephone Co. of Maryland.

Three months ended 12/31/91

Revenue Net Share

'91...3,098,600,000.........266,300,000.....0.68

'90... 3,105,200,000........236,000,000..... 0.65

% change.................. ..... 12.8...... 4.6--

12 months ended 12/31/91

Revenue Net Share

'91..... 12,279,700,000......... (222,700,000)........ (0.53)

'90.... .12,298,000,000......... 1,312,500,000......... 3.38

% change.............. --.................... --............ --