numberer,
hasVariablesInPatterns,
backwardsCompatibleModeIsEnabled());
int loc = getStaticContext().getLocationMap().allocateLocationId(getSystemId(), getLineNumber());
expr.setLocationId(loc);
ValueOf inst = new ValueOf(expr, false, false);
inst.setLocationId(allocateLocationId(getSystemId(), getLineNumber()));
inst.setIsNumberingInstruction();
return inst;
}