@ochameau, I rewrote this part, let me know if you have better idea to improve it :-)
```javascript
  content.split('\n').forEach(function(line) {
    line = line.trim();
    var sectionMatched = line.match(RE_SECTION_LINE);
    var importMatched = line.match(RE_IMPORT_LINE);
    if (line === '' || line.startsWith('!') || line.startsWith('#')) {
      return;
    } else if (sectionMatched) {
      // create a section for each language
      section = sectionMatched[1];
      ini[section] = [];
    } else if (importMatched) {
      var propertyLine = importMatched[1];
      ini[section].push(propertyLine);
    } else {
      throw new Error('multilocale.js: found a line with contents ' +
                     'unaccounted for "' + line + '"');
    }
  });
```