<xenc:CipherReference xmlns:xenc="http://www.w3.org/2001/04/xmlenc#" URI="#Cipher_VALUE_ID">
  <xenc:Transforms>
    <ds:Transform xmlns:ds="http://www.w3.org/2000/09/xmldsig#" Algorithm="http://www.w3.org/TR/1999/REC-xpath-19991116">
      <ds:XPath>count(//. | //@* | //namespace::*)</ds:XPath>
    </ds:Transform>
  </xenc:Transforms>
</xenc:CipherReference>