{#foreach $T as record}

{$T.record.NAME}

{#if $T.record.COUNT > 0} {#foreach $T.record.ITEMS as item} {#if $T.item$key != 0 && $T.item$key % 4 == 0}{#/if} {#/for} {#/if}
{#if $T.item.CODE} {#/if}
     
{#/for}