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<?xml version="1.0"?>
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<doc xmlns:xi="http://www.w3.org/2001/XInclude">
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<xi:include href="#a"/>
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<elem xmlns:ns="urn:foo">
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<ns:elem xml:id="a"/>
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</elem>
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<xi:include href="b.xml">
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<xi:fallback xmlns:ns="urn:bar">
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<ns:elem/>
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</xi:fallback>
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</xi:include>
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</doc>
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