while (1) {
    my @entries   = ();
    my $ref_entry = {};

    $/ = "";
    open( F, " $cat test |" ) or warn("Can't executed $cat\n"), next;
    while (<F>) {
        $\ = "";
        next if $_ =~ /^\d+:/;
        print("$_\n");

        foreach ( split /\n/ ) {
            $$ref_entry{$1} = default($2) if /^(\w +?)\s+:.(\d+)/;
            $$ref_entry{$1} = default($2) if /^(\w +?)\s+:.'(.*)'/;
            $$ref_entry{$1} = default($2) if /^(\w +?)\s+:.>(.*)</;
            print "$1 ==> $2\n";

        }
        push @entries, $ref_entry;
    }
    close(F);
    calreport(@entries);

    splice(@entries);

}
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update (broquaint): removed <pre> tags and added <code>, also perltidyed code to avoid unnecessary code wrapping