use strict;
use warnings;

my $msisdn;
while (<DATA>) {
    $msisdn = $1 if /^\s*MSISDN=(\d+);/;
    if (/\s*CF=([\w-]+);/) {
        print "$msisdn,$1\n";
    }
}

__DATA__
<BEGINFILE>
<SUBBEGIN    
    IMSI=23341400010332;
    MSISDN=411206901000;
    CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
<SUBEND