master.xml

<data>
  <store-product-offers>
    <section id="14" handle="special-offers">Special Offers</section>
    <entry id="127">
      <product>
        <item id="68" handle="br1-a-line-petticoat" section-handle="products" section-name="Products">BR1 (A-line petticoat)</item>
      </product>
      <country>
        <item id="14" handle="united-states" section-handle="countries" section-name="Countries">United States</item>
      </country>
      <trade-offer-price handle="5">5</trade-offer-price>
      <public-offer-price handle="8">8</public-offer-price>
      <start-date iso="2013-02-26T10:20:34+00:00" time="10:20" weekday="2" offset="+0000">2013-02-26</start-date>
      <end-date iso="2013-03-26T10:19:34+00:00" time="10:19" weekday="2" offset="+0000">2013-03-26</end-date>
    </entry>
  </store-product-offers>
</data>

master.xsl

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <xsl:output method="xml" indent="yes" />

  <xsl:template match="/">
    
    <xsl:variable name="this-id" select="'68'"/>
    <xsl:variable name="country-id" select="'14'"/>
    
    <xsl:variable name="special-offer">
      <xsl:apply-templates select="data/*[section/@handle = 'special-offers']/entry[(product/item[1]/@id = $this-id) and (country/item/@id = $country-id)]" mode="normal">
            <xsl:with-param name="member" select="$member"/>
        </xsl:apply-templates>
    </xsl:variable>
    
    <xsl:value-of select="$special-offer" />
  </xsl:template>
  
  
  <xsl:template match="*[section/@handle = 'special-offers']/entry" mode="normal">
      <xsl:param name="member"/>
      <xsl:variable name="this-country-id" select="country/item/@id"/>
      <xsl:variable name="currency" select="/data/site-country/entry[@id = $this-country-id]/symbol/text()"/>
      <xsl:value-of select="'test'"/>
      <xsl:value-of select="$currency"/>
      <xsl:choose>
          <xsl:when test="$member = 'trade'"><xsl:value-of select="format-number(trade-offer-price/text(), '###,###.00')"/></xsl:when>
          <xsl:otherwise><xsl:value-of select="format-number(public-offer-price/text(), '###,###.00')"/></xsl:otherwise>
      </xsl:choose>
  </xsl:template>
</xsl:stylesheet>