$FIELDS = {
    data => {
        Node => [
            {
                No            => '1',
                Label         => 'AA',
                Type          => { content => 'Module'    },
                File          => { content => 'Sample1.pl'},
                Description   => {                        },
            },
            {
                No            => '2',
                Label         => 'BB',
                Type          => { content => 'Methods'    },
                File          => { content => 'Sample1.pl' },
                Description   => { content => 'Initiator'  },
            },
            {
                No            => '3',
                Label         => 'CC',
                Type          => { content => 'Methods'    },
                File          => { content => 'Sample2.pl' },
                Description   => { content => 'Destructor' },
                Value         => [
                    {
                        No      => '1',
                        content => 'Ignore',
                    },
                    {
                        No      => '2',
                        content => 'Retry',
                    },
                    {
                        No      => '3',
                        content => 'Abort',
                    }
                ],
            }
        ]
    }
};

##</code><code>##

<opt>
  <data>
    <Node Label="AA" No="1">
      <Description></Description>
      <File>Sample1.pl</File>
      <Type>Module</Type>
    </Node>
    <Node Label="BB" No="2">
      <Description>Initiator</Description>
      <File>Sample1.pl</File>
      <Type>Methods</Type>
    </Node>
    <Node Label="CC" No="3">
      <Description>Destructor</Description>
      <File>Sample2.pl</File>
      <Type>Methods</Type>
      <Value No="1">Ignore</Value>
      <Value No="2">Retry</Value>
      <Value No="3">Abort</Value>
    </Node>
  </data>
</opt>