1. an optional name: no JSON equivalent, XML element names are required.
2. an optional content value: no JSON equivalent, XML equivalents are element content (a list of FtanML elements), mixed content (a FtanML rich-text object), or empty content (leave the content out).
3. attribute values can be any value, not just strings as in JSON or XML.

     <element form=<purchaseOrder 
                      shipTo=<addressType>
                      billTo=<addressType>
                      comment=<nullable<text elements=<inlineType>>>
                      items=<occurs=[1,] <itemType>>
     >

1.  its shipTo and billTo attributes are of type addressType (an element whose schema is given elsewhere);
2. it has a comment attribute which can be null (same as being omitted) or can have rich text whose elements are of the inlineType type (defined elsewhere either italic or bold elements) as its value;
3. an item that occurs 1 or more times of type itemType, which is a list of one or more anonymous elements containing various attributes,