*** pm_11132234_input.csv ***
Name,Example
plain,abc
ampersand,x&y
*** pm_11132234_output.xml ***
<?xml version="1.0"?>
<csv>
  <row>
    <name>plain</name>
    <value>abc</value>
  </row>
  <row>
    <name>ampersand</name>
    <value>x&amp;y</value>
  </row>
</csv>