The hard liquor unit of diversified conglomerate San Miguel Corp. has completed the sale of its non-alcoholic beverage assets to sister company San Miguel Brewery Inc. for nearly P400 million. In a disclosure to the Philippine Stock Exchange yesterday, Ginebra San Miguel Inc. said a deed of sale has been executed with SMB for the sale of finished goods and other inventories including containers, packaging materials, goods in process and raw materials used by the former in its non-alcoholic beverage business for the purchase price of P214.97 million.