+ <variable name="lines" select="exslstr:tokenize(., '

')[not(normalize-space(.)='')]"/>
+ <element name="div" namespace="&xhtml;">
+ <if test="starts-with($lines[1], '%%') and $lines[1]!='%%'">
+ <comment>
+ <value-of select="substring-after($lines[1], '%%')"/>
+ </comment>
+ </if>