use strict;
use warnings;
use Data::Dump qw/dd/;
use Data::Dumper;

while (<DATA>) {
    chomp;
    print "<$_>\n" if /\.$/;
    dd $_;
    warn Dumper $_;
}


__DATA__
Inventories

Trade receivables

Assets

This item includes impairment losses.

##</code><code>##

$VAR1 = 'Inventories';
$VAR1 = '';
$VAR1 = 'Trade receivables';
$VAR1 = '';
$VAR1 = 'Assets';
$VAR1 = '';
$VAR1 = 'This item includes impairment losses.';
"Inventories"
""
"Trade receivables"
""
"Assets"
""
<This item includes impairment losses.>
"This item includes impairment losses."

##</code><code>##

$VAR1 = 'Inventories
';
$VAR1 = '
';
$VAR1 = 'Trade receivables
';
$VAR1 = '
';
$VAR1 = 'Assets
';
$VAR1 = '
';
$VAR1 = 'This item includes impairment losses.
';
"Inventories\n"
"\n"
"Trade receivables\n"
"\n"
"Assets\n"
"\n"
<This item includes impairment losses.
>
"This item includes impairment losses.\n"