<{foreach from=$IndustryList name=n1 item=i1 key=k1}>

<{$i1.name}>

<{foreach from=$i1.subs name=n2 item=i2 key=k2}> <{$i2.name}> |<{if $smarty.foreach.n2.iteration==5}><{php}>break;<{/php}><{/if}> <{/foreach}>

<{/foreach}>