12.2. Extension Elements and Functions
In its simplest sense, an extension element is any element not prescribed in the W3C specification for XSLT. Of course, LREs are also not prescribed; however, LREs are not software-dependent and do not have to be namespaced. Extension elements are first visually distinguished by their namespace prefix. The same is true of extension functions insofar as extension functions are always namespaced. In fact, XSLT elements and functions are namespaced also, but their namespaces are derived by implicit inheritance from the default namespace defined in the document element. As we will see, it is possible to define extension attributes and functions, as well as extension top-level elements.
The W3C specification ...
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