my $record = {};
   while (my $line = <IN>) {
     if ($line =~ /UNIQUE-ID/i) {
       $record = {};
     } elsif ($line =~ /TRANSCRIPTION-DIRECTION/i) {
       process_record($record);
       $record = {};
    } elsif ($line =~ /ACCESSION-1 - (.*)/i // notice "capture"
       $record{'accession_1'} = $1;   // $1 is captured value
    }
    ...
}
unless ($record == {}) process_record($record);