How to get the attribute value in XML?

1. How to get the attribute value in XML? For example: <offer id="111" type="vendor.model" available="true">
<price>2975.00</price>
<currencyId>BYN</currencyId> как получить offer id="111" ?
2. If the file extension is yml with xml structure the import will work?
Thanks.

The plugin has a template for Yandex, use it.

Support wrote:No, I’m talking specifically about import.. Not about export to the feed, but specifically about import.

Import Manager can't read XML attribute values.  The plugin can read XML element values.
I need to think about how to add this feature. Thank you for your idea.