Solution 1. Fine grained traversal. This stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:template match="records">
<xsl:apply-templates select="*[1]"/>
</xsl:template>
<xsl:template match="record"/>
<xsl:template match="record[node()]">
<xsl:param name="pRecordNum" select="1"/>
<xsl:param name="pInfoNum" select="1"/>
<div id="{$pRecordNum}">
<xsl:apply-templates select="@*|*[1]">
<xsl:with-param name="pInfoNum" select="$pInfoNum"/>
</xsl:apply-templates>
</div>
<xsl:apply-templates select="following-sibling::record[node()][1]">
<xsl:with-param name="pRecordNum" select="$pRecordNum +1"/>
<xsl:with-param name="pInfoNum" select="$pInfoNum + count(info)"/>
</xsl:apply-templates>
</xsl:template>
<xsl:template match="info">
<xsl:param name="pInfoNum"/>
<span id="{$pInfoNum}">
<xsl:value-of select="."/>
</span>
<xsl:apply-templates select="following-sibling::info[1]">
<xsl:with-param name="pInfoNum" select="$pInfoNum +1"/>
</xsl:apply-templates>
</xsl:template>
<xsl:template match="@name">
<p>
<xsl:value-of select="."/>
</p>
</xsl:template>
</xsl:stylesheet>
Output:
<div id="1">
<p>A record</p>
<span id="1">A1</span>
<span id="2">A2</span>
</div>
<div id="2">
<p>C record</p>
<span id="3">C1</span>
</div>
Solution 2: preceding
axe. This stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:template match="record"/>
<xsl:template match="record[node()]">
<div id="{count(preceding-sibling::record[node()])+1}">
<xsl:apply-templates select="@*|*"/>
</div>
</xsl:template>
<xsl:template match="info">
<span id="{count(preceding::info)+1}">
<xsl:value-of select="."/>
</span>
</xsl:template>
<xsl:template match="@name">
<p>
<xsl:value-of select="."/>
</p>
</xsl:template>
</xsl:stylesheet>
Solution 3: With fn:position()
and preceding
axe. This stylesheet:
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:template match="records">
<xsl:apply-templates select="record[node()]"/>
</xsl:template>
<xsl:template match="record">
<div id="{position()}">
<xsl:apply-templates select="@*"/>
<xsl:apply-templates/>
</div>
</xsl:template>
<xsl:template match="info">
<span id="{count(preceding::info)+1}">
<xsl:value-of select="."/>
</span>
</xsl:template>
<xsl:template match="@name">
<p>
<xsl:value-of select="."/>
</p>
</xsl:template>
</xsl:stylesheet>
Note: You need a explict pull style.
Edit: Missed any level numbering for span/@id.