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Jan 23 (Reuters) - Tiger Airways Holdings Ltd
* Q3 loss for the period S$118.5 million versus profit of S$2 million last year
* "Tigerair Singapore continues to face near-term pressure on yield and load factors in the current seasonally quiet quarter amid an overcapacity situation in the industry"
* "Divestment of Tigerair Philippines to Cebu Pacific is expected to be completed by the end of the financial year"
* No dividend has been declared for the quarter ended 31 December 2013
* Source text for Eikon
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