<company>
<emps>
<emp emp-no="4321"
name="Bernhard Weichel"
adress="stuttgart"/>
<emp emp-no="12345"
name="Helmut Gengenbach"
adress="schwieberdingen"/>
</emps>
<depts>
<dept name="K3/EES4"
mgr="4321"/>
<dept name="FV/PLI"
mgr="0815"/>
</dept>
</company>