#!/usr/bin/perl

my %hash;

open FH, "master.cfg" or die $!;
while (<FH>) {
    chomp;
    my ($k, $v) = split /=/;
    $hash{$k} = $v;
}
close FH;

open FH1, "config1.cfg" or die $!;

while (<FH1>) {

    chomp;

    my ($key1, $value1) = split /=/;

    if ( defined $hash{$key1}  and $hash{$key1} ne $value1) {
        print "$key1=$value1\n";
    }

}
close FH1;