Your input is not a valid XML. The id=1 should be id="1". After fixing that, the following seems to work for the input you showed: 
#!/usr/bin/perl
use warnings;
use strict;

use XML::LibXML;

my $dom = 'XML::LibXML'->load_xml(location => 'file.xml');
for my $child (
    @{ $dom->find('/trans-unit/*[self::source | self::target]') }
) {
    ( my $contents = join '', $child->childNodes ) =~ s,\n, <lb/> ,g;
    print $contents, $child->nodeName eq 'source' ? ' || ' : "\n";
}

[download]
($q=q:Sq=~/;[c](.)(.)/;chr(-||-|5+lengthSq)`"S|oS2"`map{chr |+ord
}map{substrSq`S_+|`|}3E|-|`7**2-3:)=~y+S|`+$1,++print+eval$q,q,a,

[download]

In reply to Re: Parsing XML file and keeping the formatting tags by choroba
in thread Parsing XML file and keeping the formatting tags by corfuitl

Title:
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