<xsl:template match="key:div">
    <xsl:for-each select="tokenize(., '\n')">
      <xsl:choose>
        <xsl:when test="matches(., '\w')">
          <para>
            <xsl:value-of select="."/>
          </para>
        </xsl:when>
        <xsl:otherwise/>
      </xsl:choose>
    </xsl:for-each>
  </xsl:template>