<xsl:if test="@attribute=4 and not(.='')">

<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="xml" />
<xsl:template select="/">
	<MyCustomer>
		<xsl:apply-templates select="/array/data[ @attrubute &lt; 5 ]" />
		<Phones>
			<xsl:apply-templates select="/array/data[ @attrubute &gt; 4 and @subvalue=1 ]" />
		</Phones>		
	</MyCustomer>
</xsl:template>
<xsl:template match="data" priority="-1"/>

<xsl:template match="data[@attrubute=1]">
	<Name>
		<xsl:value-of select="text()" />
	</Name>
</xsl:template>
<xsl:template match="data[@attrubute=2]">
	<Surname>
		<xsl:value-of select="text()" />
	</Surname>
</xsl:template>
<xsl:template match="data[@attrubute=3]">
	<Address1>
		<xsl:value-of select="text()" />
	</Address1>
</xsl:template>
<xsl:template match="data[@attrubute=4]">
	<Address2>
		<xsl:value-of select="text()" />
	</Address2>
</xsl:template>
<xsl:template match="data[@attrubute=5 and @subvalue=1]">
	<xsl:element name={text()}>
		<xsl:variable name="set" select="/array/data[ @attrubute=5 and @value=current()/value ]" />
		<xsl:apply-template select="$set" mode="item">
			<xsl:with-param name="simple" select="count($set) = 1" />
			<xsl:with-param name="tag" select="current()/text()" />
		</xsl:apply-template>
	</xsl:element>
</xsl:template>
<xsl:template match="data" mode="item">
	<xsl:param name="simple" />
	<xsl:param name="tag" />
	<xsl:choose>
		<xsl:when test="$simple">
			<xsl:value-of select="text()" />
		</xsl:when>
		<xsl:otherwise>
			<xsl:element name="{concat($tag, position())}">
				<xsl:value-of select="text()" />
			</xsl:element>
		</xsl:otherwise>
	</xsl:choose>
</xsl:template>
</xsl:stylesheet>