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=IF ( --MID(B10,7,2) < 40, "L" , "P" )

=DATE(IF(--MID(A2,11,2)+2000>YEAR(TODAY()),19&MID(A2,11,2),20&MID(A2,11,2)),
MID(A2,9,2), IF(--MID(A2,7,2)>40,MID(A2,7,2)-40,MID(A2,7,2)))

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