&#x2013   &dash  

##</code><code>##

'&#2013'  =>   '&dash;'

##</code><code>##

use strict;
use warnings;
use XML::Twig;

#open(FH, "conv.xml");
my $file="C:/conv.xml";


my $tmp;
$tmp = XML::Twig->new();
$tmp->parsefile($file);
my $root = $tmp->root;
my $hex_value;
my $entity_value;
my $real_value;
#while (<FH>){
open(FH, ">records.txt");
foreach my $record ($root->children('record')){

    if ($record->first_child_text('hex_value') eq '') {
		$hex_value='';
	  }else{
    $hex_value = $record->first_child_text('hex_value');
    $hex_value=~s/^\s*//g;
    }
    if ($record->first_child_text('entity_value') eq '') {
		$entity_value='';
	  }else{
    $entity_value = $record->first_child_text('entity_value');
    $entity_value=~s/\s*$//g;
    }
    if ($record->first_child_text('real_value') eq '') {
		$real_value=$entity_value.";";
	  }
    #print "$real_value\n";
    #print FH "Hexadecimal Value \t Entity Value \t Real_value";
    print FH "\'$real_value\'        =>                 \'$hex_value\',\n";
 }