<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.1">
	<xsl:template match="/">
		<xsl:variable name="country-test">
			<option value=""/>
			<option value="ЧЕШСКАЯ РЕСПУБЛИКА"/>
			<option value="ЭСТОНСКАЯ РЕСПУБЛИКА"/>
		</xsl:variable>
		<!-- -->
		<xsl:variable name="country-test2">
			<option value=""/>
			<option value="ЧЕШСКАЯ РЕСПУБЛИКА"/>
		</xsl:variable>
		<!-- -->
		<root>
			<xsl:for-each select="$country-test/option">
				<item>
					<xsl:choose>
						<xsl:when test="$country-test2/option[@value=current()/@value]">
							<xsl:value-of select="@value"/>
							<xsl:text>- присутствует</xsl:text>
						</xsl:when>
						<xsl:otherwise>
							<xsl:value-of select="@value"/>
							<xsl:text> - отсутствует</xsl:text>
						</xsl:otherwise>
					</xsl:choose>
				</item>
			</xsl:for-each>
		</root>
	</xsl:template>
</xsl:stylesheet>