I’m trying to create an XLS file to transform the output of my first software into the input of my second one.
This is the format I get :

<entities actor="TXXXXX" timezone="Europe/Paris" messageId="771760c9-d24a-46dc-847a-6aef30c84c49" currencyCode="EUR" exchangeInterface="SAP_TEST">
<item id="190b41fda74-233f" code="M-016738">
   <item_code>M-016738</item_code>
   <item_unit>PCE</item_unit>
   <item_description>Test SAP mass creation 1</item_description>
   <item_registered>false</item_registered>
</item>
<item id="190b41fda74-233g" code="M-016739">
   <item_code>M-016739</item_code>
   <item_unit>PCE</item_unit>
   <item_description>Test SAP mass creation 2</item_description>
   <item_registered>true</item_registered>
   </item>
</entities>

The format I want :

<MATMAS_BAPI03>
<IDOC BEGIN="1">
  <EDI_DC40 SEGMENT="1">
    <TABNAM>EDI_DC40</TABNAM>
    <MANDT>230</MANDT>
    <DOCNUM>0000000039534114</DOCNUM>
  </EDI_DC40>
  <E1BPMATHEAD SEGMENT="1">
    <IND_SECTOR>M</IND_SECTOR>
    <MATL_TYPE>ERSA</MATL_TYPE>   //if item_registered is true
    <BASIC_VIEW>X</BASIC_VIEW>
    <MATL_DESC>Test SAP mass creation</MATL_DESC>
    <OLD_MAT_NO>M-016738</OLD_MAT_NO>
  </E1BPMATHEAD>
</IDOC>
<IDOC BEGIN="1">
  <EDI_DC40 SEGMENT="1">
    <TABNAM>EDI_DC40</TABNAM>
    <MANDT>230</MANDT>
    <DOCNUM>0000000039534114</DOCNUM>
  </EDI_DC40>
  <E1BPMATHEAD SEGMENT="1">
    <IND_SECTOR>M</IND_SECTOR>
    <MATL_TYPE>HIBE</MATL_TYPE>  //if item_registered is false
    <BASIC_VIEW>X</BASIC_VIEW>
    <MATL_DESC>Test SAP mass creation 2</MATL_DESC>
    <OLD_MAT_NO>M-016739</OLD_MAT_NO>
  </E1BPMATHEAD>
</IDOC>

I’ve tried to make an XLS file with an incrementation

<MATMAS_BAPI03>
<xsl:variable name="increment" select = "'0'"/>   
<xsl:for-each select="/entities/item">
<xsl:value-of select="count(/entities/item)"></xsl:value-of>
<xsl:text>
</xsl:text>
<IDOC>

To get the value of each attibute :

<xsl:value-of select="/entities/item[$increment]/item_purchaseType/@code"/>

My problem is it only gets the value for one item_code.
Can anyone enlight me?