Tortoise Media records almost PS3mn loss ahead of Observer takeover / Tortoise Media closes deal to buy Observer / Guardian signs controversial deal to sell The Observer to Tortoise Media / Observer newspaper sale to Tortoise Media approved / The Guardian Approves Sale Of The Observer To Tortoise Media / Observer sale to Tortoise to proceed after late-night agreement / Scott Trust to examine investment to secure Observer deal with Tortoise / Tortoise Media lines up backers to deliver takeover of The Observer / Tortoise's Harding to appeal directly to Observer staff to avert strike over deal / The Guardian in Talks to Sell The Observer to Tortoise Media