#!/usr/bin/perl
use warnings;
use strict;

while (<DATA>)
{
   #use flip flop operator and exclude ending point
   print if (/^\s*\(\d+.+Significant Accounting Policies/.../^\s*\(\d+/) =~ /^\d+$/ ;
}

__DATA__
(1) Summary of Significant Accounting Policies

Revenue Recognition

Revenue is recognized at the time goods are sold and shipped.

(2) Long-term Debt
(3) something else

##</code><code>##

#!/usr/bin/perl
use warnings;
use strict;

while (<DATA>)
{ 
   if (/^\s*\(\d+\).+Significant Accounting Policies/)
   {
      print;  #this is the SAP heading line
      print  while (defined ($_ = <DATA>) and $_ !~ /^\s*\(\d+\)/);
   }
}


__DATA__