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What I think

Keep the tags [...] unchanged, they are replaced by other texts dynamically

What is the exportation process? For example, you have 3 translations in your project. For the English language the 3 texts are "Home", "Directory", "Help". You can export the 3 translations to a file with a given template. For example you want the lines of your file being like «MyTranslation_[transref]="[trans]";»
Then when you export the 3 translations of your project you will create a file (that we call language file because it represents the english language for your project) that will be like this :

MyTranslation_0="Home";
MyTranslation_1="Direcotry";
MyTranslation_2="Help";

Keep [tags] untranslated in the translation. Use a punching style because it will be sued as a recurrent text on cucumis.org :) .

a list of languages will follow this text

Infinitive form of the verb