<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
<xsl:template match="RECORD">
<xsl:apply-templates select="RECORDSECTION[1]"/>
</xsl:template>
<xsl:template match="RECORDSECTION">
<xsl:param name="p" select="1"/>
<xsl:variable name="pp" select="$p * (RECORDITEM[(_at_)sqlsource='newshares']
div RECORDITEM[(_at_)sqlsource='oldshares'] )"/>
<xsl:apply-templates select="following-sibling::RECORDSECTION[1]">
<xsl:with-param name="p" select="$pp"/>
</xsl:apply-templates>
<xsl:if test="not(following-sibling::RECORDSECTION)">
[[[[<xsl:value-of select="$pp"/>]]]]
</xsl:if>
</xsl:template>
</xsl:stylesheet>
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