<?xml version='1.0'?>
<!DOCTYPE doc SYSTEM "../../../lib/xml/xsl.dtd" >
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="3.0" xmlns:s="http://schemas.openxmlformats.org/spreadsheetml/2006/main" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:e="http://markup.co.uk/excel" exclude-result-prefixes="xs s xpf e" xmlns="http://schemas.openxmlformats.org/spreadsheetml/2006/main" xmlns:xpf="http://www.w3.org/2005/xpath-functions">
 <xsl:strip-space elements="e:a"/>
 <xsl:output omit-xml-declaration="yes"/>

 <xsl:template match="e:a">
  <e:a>
   <xsl:text>&#10;</xsl:text>
   <xsl:apply-templates select="*"/>
  </e:a>
 </xsl:template>
 
 <xsl:template match="e:r">
  <xsl:apply-templates/>
  <xsl:text>&#10;</xsl:text>
 </xsl:template>
 
 <xsl:template match="e:c">
  <xsl:value-of select="if (@t or text())
                        then
                          let $v := if (@t) then @t else text() return 
                          if (e:f)
                          then translate($v,'cdens','CDENS')
                          else $v
                        else ' '"/>
 </xsl:template>
</xsl:stylesheet>