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  <element id="jpcrp030000-asr_E31167-000_ExpenseOfRestrictedSharesNOE" xbrli:balance="debit" xbrli:periodType="duration" abstract="false" name="ExpenseOfRestrictedSharesNOE" nillable="true" substitutionGroup="xbrli:item" type="xbrli:monetaryItemType" />
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