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# Italian -> Spanish input file with 1 & 3
uno = uno 
...
          due => [ undef, 'deux' ],
          tre => [ 'tres','trois' ],
);

for my $key (keys %hash){
  if( $hash{$key}[0] and $hash{$key}[1] ){  # both are present
...
    print $out1 "$key => ", join( ' , ', @{$hash{$key}}), "\n";
  }
}