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#!/usr/bin/perl -w

...
}

   |   A    |    B     |     C     |    D    |    E    |
===+========+==========+===========+=========+=========+
...
---+--------+----------+-----------+---------+---------+
 5 |        | item 3   | f1        |   2     |   b     |
---+--------+----------+-----------+---------+---------+

<?xml version="1.0" encoding="UTF-8"?>
<masterdata version="2012-07-27 01:51:57">
...
  <item internal="item 2 " pr_family="f1" pr1="1" pr2="a"/>
  <item internal="item 2 " pr_family="f2" pr1="1" pr2="a"/>
  <item internal="item 3 " pr_family="f1" pr1="2" pr2="b"/>