XSL stylesheet 3

<xsl:stylesheet version='1.0' xmlns:xsl='http://www.w3.org/1999/XSL/Transform'>

<xsl:template match="/">

<xsl:for-each select="/descendant::*">

<xsl:variable name="pos" select="position()"/>

<xsl:variable name="name" select="name()"/>

<xsl:if test="not(/descendant::*[position() < $pos and name()= $name])">

<P><xsl:value-of select="$name"/>

<xsl:text> [</xsl:text>

<xsl:for-each select="//*[name()=$name]/*">

<xsl:variable name="p" select="position()"/>

<xsl:if test="not(//*[name()=$name]/*[position()< $p and name()=name(current())])">

<xsl:value-of select="name()"/><xsl:text> , </xsl:text>

</xsl:if>

</xsl:for-each>

<xsl:text> ]</xsl:text>

</P>

</xsl:if>

</xsl:for-each>

</xsl:template>

</xsl:stylesheet>