YAMl is:

--- #YAML:1.0
SYSTEM: DRS
TRDIR: SAPLGRAP                                X XS          1S        SAP         00000000SAP         2004040600001520A S000D  2004040709250720040406234218                    X
QTAB:
   - '* regenerated at 04.08.1995 15:50:21 by  GRAPH'
   - '*******************************************************************'
   - '*   System-defined Include-files.                                 *'
   - '*******************************************************************'
   - ''
   - 'INCLUDE LGRAPTOP.                      " Global Data'
   - 'INCLUDE LGRAPUXX.                      " Function Modules'
   - ''
   - '*******************************************************************'
   - '*   User-defined Include-files (if necessary).                    *'
   - '*******************************************************************'
   - ''
   - 'INCLUDE LGRAPFGL.                      " Subprograms GL'
   - 'INCLUDE LGRAPFTO.                      " Tokenizer'
   - 'INCLUDE LGRAPO01.                      " PBO-Modules'
   - 'INCLUDE LGRAPI01.                      " PAI-Modules'
   - '* INCLUDE LGRAPF00.      " subprograms'
   - '* INCLUDE LGRAPI00.      " PAI modules'
   - 'INCLUDE LGRAPFXX.'
   - ''
   - 'INCLUDE LGRAPF01.'
   - ''
   - 'INCLUDE LGRAPF02.'

Perl data structure:
$VAR1 = {
          'SYSTEM' => 'DRS',
          'QTAB' => [
                      '* regenerated at 04.08.1995 15:50:21 by  GRAPH',
                      '*******************************************************************',
                      '*   System-defined Include-files.                                 *',
                      '*******************************************************************',
                      '',
                      'INCLUDE LGRAPTOP.                      " Global Data',
                      'INCLUDE LGRAPUXX.                      " Function Modules',
                      '',
                      '*******************************************************************',
                      '*   User-defined Include-files (if necessary).                    *',
                      '*******************************************************************',
                      '',
                      'INCLUDE LGRAPFGL.                      " Subprograms GL',
                      'INCLUDE LGRAPFTO.                      " Tokenizer',
                      'INCLUDE LGRAPO01.                      " PBO-Modules',
                      'INCLUDE LGRAPI01.                      " PAI-Modules',
                      '* INCLUDE LGRAPF00.      " subprograms',
                      '* INCLUDE LGRAPI00.      " PAI modules',
                      'INCLUDE LGRAPFXX.',
                      '',
                      'INCLUDE LGRAPF01.',
                      '',
                      'INCLUDE LGRAPF02.'
                    ],
          'TRDIR' => 'SAPLGRAP                                X XS          1S        SAP         00000000SAP         2004040600001520A S000D  2004040709250720040406234218                    X'
        };