<realty-feed xmlns="http://webmaster.yandex.ru/schemas/feed/realty/2010-06">
<generation-date>2014-09-02T09:36:00+04:00 </generation-date>
<offer internal-id="23748" xmlns="">
<type>продажа</type>
</offer>
</realty-feed>

<OBJECT is_general_description="0" >
<SUBJECT_ID>23748</SUBJECT_ID>
<DESCRIPTION>
<ESTATE_TYPE>5 _Квартира</ESTATE_TYPE>
</DESCRIPTION>
</OBJECT>

<?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" indent="yes" omit-xml-declaration="yes"/>
  <xsl:template match="/">
     <realty-feed xmlns="http://webmaster.yandex.ru/schemas/feed/realty/2010-06">
        <generation-date>2014-09-02T09:36:00+04:00 </generation-date>
        <xsl:apply-templates select="OBJECT"/>
        <xsl:apply-templates select="OBJECT2"/>
     </realty-feed>
  </xsl:template>
<xsl:template match="OBJECT">

     <xsl:variable name="myid"><xsl:value-of select="SUBJECT_ID"/></xsl:variable>
  

<xsl:choose>
  <xsl:when test="DESCRIPTION/ESTATE_TYPE = '5 _Квартира'">
     <offer internal-id="{$myid}">
        <type>продажа</type>
        
        

     </offer>
  
  </xsl:when>
</xsl:choose>

</xsl:template>
</xsl:stylesheet>