#!/usr/bin/perl -wT

use strict;
use XML::Simple;
use Data::Dumper;

my $data = XML::Simple::XMLin('./test.xml');
# show what we start with
print Data::Dumper::Dumper($data);
my %tagstack;
my @temp;
foreach my $h (@{$data->{requirement}}) {
    my %t;
    $t{text} = $h->{content};
    delete $h->{content};
    $t{attributes} = $h;
    push @temp, \%t;
}
$tagstack{requirement} = \@temp;
# show the finished product
print Data::Dumper::Dumper(\%tagstack);