While I didn’t find any other big anomalies, there are a lot of small inconsistencies (capitalisation; spacing; small differences in translation) that suggest the source for the two datasets might be different.
Just to expand on the flow type issue: the XML includes the following two flow types:
37 (Other Private flows at market terms - Banks)
38 (Other Private flows at market terms - Non-banks)
The XLS doesn’t include
38, but does include:
37 (Other Private flows at market terms)
So not only is
38 present in the XML but not the XLS, but I’d also wonder whether
37 might mean something different in the two versions?