It's very hard to discern the structure of your input as there is no indentation. I tried pasting it into an XML editor to get it indented, and it seems that it isn't even well-formed, which makes it even harder to see the intended structure! Also it doesn't help that you have used "Test" as the value of many different fields, which makes it difficult to see which parts of your output are supposed to come from which parts of your input.
Escaping the nested markup within the <value> elements isn't going to make your life easier either.
Author, XSLT 2.0 and XPath 2.0 Programmer\'s Reference