<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" indent="yes"/>
<xsl:template match="/">
<ACCOUNT>
<xsl:apply-templates select="//RefCoded/RefCode[. = 'WBS']"/>
</ACCOUNT>
</xsl:template>
<xsl:template match="RefCode">
<item>
<BItemNum>
<xsl:value-of select="../../../../LineItemNum/BLineItemNum"/>
</BItemNum>
</item>
</xsl:template>
</xsl:stylesheet>
Выход:
<ACCOUNT>
<item>
<BItemNum>00001</BItemNum>
</item>
<item>
<BItemNum>00001</BItemNum>
</item>
<item>
<BItemNum>00002</BItemNum>
</item>
<item>
<BItemNum>00002</BItemNum>
</item>
</ACCOUNT>