Index and match functions on merged cells

kepin.ae

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2012 2013
Value
x1
x2
x3
x1
x2
x3
v1
2
3
4
5
6
7
v2
8
9
10
11
12
13


V1
2012
x1
?


What will be the value of "?" in the second table using index and match formula??

Thank you for your help!!
 
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