generating tags using xslt

hello,
I have a xml files that looks like :

<record name="myRecord">
    <item name="PageName">
        <value>myPage</value>
    </item>
    <item name="Title_EN">
        <value>english title</value>
    </item>
    <item name="Title_FR">
        <value>french title</value>
    </item>
    <item name="Paragraph_EN">
        <value>
            <item name="SubParagraph_EN">
                <value>sub-paragraph 1 (english)</value>
            </item>
            <item name="SubParagraph_EN">
                <value>sub-paragraph 2 (english)</value>
            </item>
        </value>
    </item>
    <item name="Paragraph_FR">
        <value>
            <item name="SubParagraph_FR">
                <value>sub-paragraph 1 (french)</value>
            </item>
        </value>
    </item>
</record>

and I would like to transform it like this :

<record name="myRecord">
    <item name="common">
        <value>
            <item name="PageName">
                <value>myPage</value>
            </item>
        </value>
    </item>
    <item name="english">
        <value>
            <item name="Title">
                <value>english title</value>
            </item>
            <item name="Paragraph">
                <value>
                    <item name="SubParagraph">
                        <value>sub-paragraph 1 (english)</value>
                    </item>
                    <item name="SubParagraph">
                        <value>sub-paragraph 2 (english)</value>
                    </item>
                </value>
            </item>
        </value>
    </item>
    <item name="french">
        <value>
            <item name="Title">
                <value>french title</value>
            </item>
            <item name="Paragraph">
                <value>
                    <item name="SubParagraph">
                        <value>sub-paragraph 1 (french)</value>
                    </item>
                </value>
            </item>
        </value>
    </item>
</record>

The goal, is to put all items that ends with _EN into <item name="english">,
all items that ends with _FR into <item name="french">, and all remaining
items into <item name="common">.

Someone told me I can easily do this with XSLT.
I started by mapping some fields "1 to 1" but since all <items> elements
have the same structure <item name="XXXX"><value>YYY</value></item> I would
like to know if it's possible to write a kind of function that could get
arguments or use some variables to simplify the code.


I hope someone will understand my question because I'm new at this and I
don't know how to explain what I'm looking for.


Thanks in advance,
Pierre.