<xsl:transform
  xmlns:asx="http://www.sap.com/abapxml"
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
  xmlns:prg="http://www.sap.com/abapxml/types/program/{Какая-то программа}"
  version="1.0">
  <xsl:strip-space elements="*"/>

  <xsl:output method="xml" indent="no" omit-xml-declaration="no" version="1.0"/>

  <xsl:template match="/">
    <xsl:for-each select="/asx:abap/asx:values/TABLE/item">

      <xsl:apply-templates select="/asx:abap/asx:heap">
        <xsl:with-param name="pName" select="./NAME"/>
        <xsl:with-param name="pValue" select="./VALUE"/>
        <xsl:with-param name="T_Attrb" select="./T_LIST"/>
        <xsl:with-param name="ChilListID" select="substring(./RF_CHILD/@href,2)"/>
      </xsl:apply-templates>

    </xsl:for-each>

  </xsl:template>

  <xsl:template match="/asx:abap/asx:heap">
    <xsl:param name="pName"/>
    <xsl:param name="pValue"/>
    <xsl:param name="T_Attrb"/>
    <xsl:param name="ChilListID"/>

    <xsl:element name="{$pName}">
      <xsl:variable name="attList" select="$T_Attrb/item[./*]"/>

      <xsl:for-each select="$attList">

        <xsl:variable name="aPos" select="."> </xsl:variable>

        <xsl:attribute name="{$aPos/NAME}">
          <xsl:value-of select="$aPos/VALUE"/>
        </xsl:attribute>

      </xsl:for-each>
      <xsl:value-of select="$pValue"/>

      <xsl:for-each select="prg:TT_ELEMENTS[@id=$ChilListID]/item">

        <xsl:apply-templates select="/asx:abap/asx:heap">
          <xsl:with-param name="pName" select="./NAME"/>
          <xsl:with-param name="pValue" select="./VALUE"/>
          <xsl:with-param name="T_Attrb" select="./T_LIST"/>
          <xsl:with-param name="ChilListID" select="substring(./RF_CHILD/@href,2)"/>
        </xsl:apply-templates>

      </xsl:for-each>


    </xsl:element>

  </xsl:template>

</xsl:transform>