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    <toptag>
        <subtag1>element #1</subtag1>
...
        <subtag2>element #2</subtag2>
    <toptag>

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    <statement>
        This is the statement of <person id="001"><name>Joe Smith</nam
+e></person>. His mothers name is
        <parent><name>Betty</name></parent>. Joe is <person id="001"><
+age>15</age></person> years old. 
    </statement>