FIrst you should define a line separator like 'nl' in your XML structures.
File adapter use parameter endseparator to break lines.
Using a line separator in structure N86 the issue would continue. Define another structures in recordset structure like N86.code and N86.information_account_owner.
now you would have two recordsets with two end separators. you could define two different separators. You have concatenated in a field several values that can be handled different fields.
Other ways is to made a complex content conversion with struct2XML