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* SAYS DEC SALES T$89.90 BILLION ($3.04 billion) (NOV T$93.15 BILLION, DEC 2016 T$78.11 BILLION)
* SAYS JAN-DEC SALES +3.1 PERCENT Y/Y TO T$977.45 BILLION Further company coverage: ($1 = 29.5860 Taiwan dollars) (Reporting by Hong Kong newsroom)
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