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<CB.B4B.APP.REQ xmlns="urn:CBB4BAPPREQ:xsd:CB.B4B.APP.REQ" xmlns:ds="http://www.w3.org/2000/09/xmldsig#">
  <Content Id="a53e98e4">AAA=</Content><Signatures></Signatures></CB.B4B.APP.REQ>
---
<? 
 $request = new DOMDocument();
 $request->load('request.xml');
 
 $ns = $request->documentElement->namespaceURI;
 
 $body = $request
        ->getElementsByTagNameNS($ns, 'Content')
        ->item(0);

 $content = $body->C14N(false, false);

 $actualDigest = base64_encode(hash('SHA1', $content, true));

 echo $actualDigest;
?>