This does nearly what you want:

use strict;
use XML::Simple;

my $xml = <<EOX;
<FinInstnCdtTrf>
<GrpHdr>
<MsgId>0000003714</MsgId>
<CreDtTm>2013-03-04T16:01:57</CreDtTm>
<NbOfTxs>1</NbOfTxs>
<TtlIntrBkSttlmAmt Ccy="INR">234.00</TtlIntrBkSttlmAmt>
<IntrBkSttlmDt>2013-02-05</IntrBkSttlmDt>
<SttlmInf>
<SttlmMtd>CLRG</SttlmMtd>
</SttlmInf>
<InstgAgt>
<FinInstnId>
<ClrSysMmbId>
<MmbId>HOMEMEMEBER</MmbId>
</ClrSysMmbId>
</FinInstnId>
</InstgAgt>
<InstdAgt>
<FinInstnId>
<ClrSysMmbId>
<MmbId>FOREIGNMEMBER</MmbId>
</ClrSysMmbId>
</FinInstnId>
</InstdAgt>
</GrpHdr>
</FinInstnCdtTrf>
EOX

sub parsetree {
    my $ref = shift;
    my $txt = shift;
    foreach my $key ( keys %{$ref} ) {
    if( ref( $$ref{$key} ) =~ /HASH/ ) {
        parsetree( $$ref{$key}, $txt."::".$key );
    } else {
        print $txt."::".$key."::".$$ref{$key}."\n";
    }
    }
}
parsetree(XMLin($xml));

[download]

Output:

::GrpHdr::InstgAgt::FinInstnId::ClrSysMmbId::MmbId::HOMEMEMEBER
::GrpHdr::IntrBkSttlmDt::2013-02-05
::GrpHdr::NbOfTxs::1
::GrpHdr::SttlmInf::SttlmMtd::CLRG
::GrpHdr::TtlIntrBkSttlmAmt::Ccy::INR
::GrpHdr::TtlIntrBkSttlmAmt::content::234.00
::GrpHdr::CreDtTm::2013-03-04T16:01:57
::GrpHdr::InstdAgt::FinInstnId::ClrSysMmbId::MmbId::FOREIGNMEMBER
::GrpHdr::MsgId::0000003714

[download]

In reply to Re: XML parsing by hdb
in thread XML parsing by sandip

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