title: How to handle '<BR/>' element and convert string in new paragraph
body: <p>In the below example we are trying to handle 'BR' element under the 'P' element and convert into the seprate paragraph using 'XSLT 1.0':</p>
  <p>Can anyone help.</p>
  <p><strong>INPUT XML:</strong></p>
  <pre><code>&lt;?xml version=&quot;1.0&quot; encoding=&quot;UTF-8&quot;?&gt;
  &lt;CONTENT&gt;
  &lt;P&gt;A. 05° 55’ 47.81” S – 106° 32’ 10.76” E&lt;BR/&gt;B. 05° 55’ 47.81” S – 106° 34’ 10.76” E&lt;BR/&gt;C. 05° 55’ 47.81” S – 106° 36’ 10.76” E&lt;BR/&gt;D. 05° 57’ 47.81” S – 106° 32’ 10.76” E&lt;BR/&gt;E. 05° 57’ 47.81’’S – 106° 34’ 10.76’’E&lt;BR/&gt;F. 05° 57’ 47.81’’S – 106° 36’ 10.76’’E&lt;BR/&gt;G. 05° 59’ 47.81’’S – 106° 32’ 10.76’’E&lt;BR/&gt;H. 05° 59’ 47.81’’S – 106° 34’ 10.76’’E&lt;BR/&gt;I. 05° 59’ 47.81’’S – 106° 36’ 10.76’’E&lt;/P&gt;
  &lt;/CONTENT&gt;
  </code></pre>
  <p><strong>EXPECTED OUTPUT:</strong></p>
  <pre><code>&lt;?xml version=&quot;1.0&quot; encoding=&quot;UTF-8&quot;?&gt;
  &lt;CONTENT&gt;
  &lt;P&gt;A. 05° 55’ 47.81” S – 106° 32’ 10.76” E&lt;/P&gt;
  &lt;P&gt;B. 05° 55’ 47.81” S – 106° 34’ 10.76” E&lt;/P&gt;
  &lt;P&gt;C. 05° 55’ 47.81” S – 106° 36’ 10.76” E&lt;/P&gt;
  &lt;P&gt;D. 05° 57’ 47.81” S – 106° 32’ 10.76” E&lt;/P&gt;
  &lt;P&gt;E. 05° 57’ 47.81’’S – 106° 34’ 10.76’’E&lt;/P&gt;
  &lt;P&gt;F. 05° 57’ 47.81’’S – 106° 36’ 10.76’’E&lt;/P&gt;
  &lt;P&gt;G. 05° 59’ 47.81’’S – 106° 32’ 10.76’’E&lt;/P&gt;
  &lt;P&gt;H. 05° 59’ 47.81’’S – 106° 34’ 10.76’’E&lt;/P&gt;
  &lt;P&gt;I. 05° 59’ 47.81’’S – 106° 36’ 10.76’’E&lt;/P&gt;
  &lt;/CONTENT&gt;
  </code></pre>
  <p><strong>XSLT CODE:</strong></p>
  <pre><code>&lt;?xml version=&quot;1.0&quot; encoding=&quot;UTF-8&quot;?&gt;
  &lt;xsl:stylesheet xmlns:xsl=&quot;http://www.w3.org/1999/XSL/Transform&quot;
  version=&quot;1.0&quot;&gt;
  
  &lt;xsl:template match=&quot;node()|@*&quot;&gt;
      &lt;xsl:copy&gt;
          &lt;xsl:apply-templates select=&quot;node()|@*&quot;/&gt;
      &lt;/xsl:copy&gt;
  &lt;/xsl:template&gt;
  
  &lt;/xsl:stylesheet&gt;
  </code></pre>
  <p><strong>Reference Link:</strong> <a href="https://xsltfiddle.liberty-development.net/bEJbVso/1" rel="nofollow noreferrer">https://xsltfiddle.liberty-development.net/bEJbVso/1</a></p>