* GM posts 2008 loss of $30.9 bln, 2nd deepest on record * Revenue drops by more than a third to $30.8 bln * Says expects 'going concern' opinion from auditors * Estimates pensions underfunded by about $12.4 bln * Shares little changed in early trade (Adds background on cumulative loss, cash burn, results for Ford and Chrysler, updates share price) By Kevin Krolicki and David Bailey DETROIT, Feb 26 (Reuters) - General Motors Corp posted a loss of nearly $31 billion on Thursday ...
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