XML::Twig->new(
	twig_handlers => {
		'statement' => sub {
			my($twig,$elt)=@_;
			if( $elt->find_nodes('primary/acct', 0)->trimmed_text() eq '903264' ){
				$twig->flush;
			}else {
				$twig->purge;
			}
		},
		'statement//*' =>sub {},	#skip descendants of statement
		'_default_' => sub {		#just flush
			my($twig,$elt)=@_;
			$twig->flush;
		}
	},
	#twig_print_outside_roots =>1,
	pretty_print => 'indented',
)->parse(*DATA);

__DATA__
same data

##</code><code>##

C:\temp>perl -MXML::Twig -e "print $XML::Twig::VERSION"
3.42