Nokia.
From JP1 Remotes Wiki
IRP notation: {36k,msb}<164,-276|164,-445|164,-614|164,-783>(412,-276,D:8,S:8,F:8,164,-???)+
EFC translation: MSB
IRP notation: {36k,msb}<164,-276|164,-445|164,-614|164,-783>(412,-276,D:4,F:8,164,-???)+
EFC translation: MSB
UEI protocol: 0173
IRP notation: {36k,msb}<164,-276|164,-445|164,-614|164,-783>(412,-276,D:8,S:8,X:8,F:8,164,^100m)+
EFC translation: MSB
The Nokia32 protocol is one variation of the RCMM 1.5 protocol developed by Philips. RCMM refers to X as "System" and to D:2,S:4:4 as "Customer"