use strict;
use warnings;

use 5.022;

open my $inFH, q{<}, \ <<__EOD__ or die qq{open: < \ HEREDOC: $!\n};
<SUBBEGIN
        IMSI=12345678495452;
        MSISDN=1234567890;
        DEFCALL=TS11;
        CURRENTNAM=BOTH;
        CAT=COMMON;
        TBS=TS11&TS12&TS21&TS22;
        VLRLIST=10;
        SGSNLIST=10;
        SMDP=MSC;
        CB=BAOC-ALL-PROV;
        CB=BOIC-ALL-PROV;
        CB=BOICEXHC-ALL-PROV;
        CB=BICROAM-ALL-PROV;
        CW=CW-ALL-PROV;
        CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFB-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFU-TS10-ACT-NONE-YES-NO-NONE-YES-65535-YES-YES-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFNRY-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFNRC-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFB-TS10-ACT-NONE-YES-NO-NONE-YES-65535-YES-YES-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFD-TS10-REG-9144455778-YES-YES-25-YES-65535-YES-YES-NO-NO-NO-YES-YES-YES-YES-NO;
        TCSISTATE=YES;
        OCSISTATE=YES;
        CONTROL=SUB;
        WPA=0;
        GS=HOLD&MPTY&ECT&CLIR&CLIP;
        CLIRES=TEMPALLOW;
        CLIPOC=NO;
        OCSI=10;
        CFSMS=ACT-10-914366488325207-YES-YES-NO-NO-NO;
        ARD=PROV;
        SUBRES=ALLPLMN;
        IST_ALERT_TIMER=120;
        IST_ALERT_RESPONSE=2;
        SUB_AGE=0;
        MIMSI=240076400029999-ONELIVE-2-2-1-0-0;
        MIMSI=232191400029999-ONELIVE-1-1-1-0-0;
        SID=2805158185721065;
        MCSISTATE=YES;
        CLRBSG=CLIP-YES-NO-NO-NO-NO;
        UPLCSLCK=NO;
        UPLPSLCK=NO;
        DEFOFAID=10;
        EPS_PROFILE_ID=1;
        TGPPAMBRMAXUL=50000000;
        TGPPAMBRMAXDL=150000000;
        ARD_EXT=NULL-NULL-NULL-N3GPPNOTALLOWED;
        FRAUDTPL_ID=10;
        HLR_INDEX=1;
        LTEAUTOPROV=NO;
        PSSER=1-1-10-1-NONE-DYNAMIC-00000000;
        EPSSER=1-10-10-1-NONE-DYNAMIC-00000000-1;
        MPS=NO;
<SUBEND  
<SUBBEGIN
        IMSI=12345678495452;
        MSISDN=1234567890;
        DEFCALL=TS11;
        CURRENTNAM=BOTH;
        CAT=COMMON;
        TBS=TS11&TS12&TS21&TS22;
        VLRLIST=10;
        SGSNLIST=10;
        SMDP=MSC;
        CB=BAOC-ALL-PROV;
        CB=BOIC-ALL-PROV;
        CB=BOICEXHC-ALL-PROV;
        CB=BICROAM-ALL-PROV;
        CW=CW-ALL-PROV;
        CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFB-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFU-TS10-ACT-NONE-YES-NO-NONE-YES-65535-YES-YES-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFNRY-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFNRC-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
        CF=CFD-TS10-REG-9144455778-YES-YES-25-YES-65535-YES-YES-NO-NO-NO-YES-YES-YES-YES-NO;
        TCSISTATE=YES;
        OCSISTATE=YES;
        CONTROL=SUB;
        WPA=0;
        GS=HOLD&MPTY&ECT&CLIR&CLIP;
        CLIRES=TEMPALLOW;
        CLIPOC=NO;
        OCSI=10;
        CFSMS=ACT-10-914366488325207-YES-YES-NO-NO-NO;
        ARD=PROV;
        SUBRES=ALLPLMN;
        IST_ALERT_TIMER=120;
        IST_ALERT_RESPONSE=2;
        SUB_AGE=0;
        MIMSI=240076400029999-ONELIVE-2-2-1-0-0;
        MIMSI=232191400029999-ONELIVE-1-1-1-0-0;
        SID=2805158185721065;
        MCSISTATE=YES;
        CLRBSG=CLIP-YES-NO-NO-NO-NO;
        UPLCSLCK=NO;
        UPLPSLCK=NO;
        DEFOFAID=10;
        EPS_PROFILE_ID=1;
        TGPPAMBRMAXUL=50000000;
        TGPPAMBRMAXDL=150000000;
        ARD_EXT=NULL-NULL-NULL-N3GPPNOTALLOWED;
        FRAUDTPL_ID=10;
        HLR_INDEX=1;
        LTEAUTOPROV=NO;
        PSSER=1-1-10-1-NONE-DYNAMIC-00000000;
        EPSSER=1-10-10-1-NONE-DYNAMIC-00000000-1;
        MPS=NO;
<SUBEND  
__EOD__

my @records = do {
   local $/ = qq{\n<SUBEND  \n};
   <$inFH>;
   };

close $inFH or die qq{close: < \ HEREDOC: $!\n};

chomp @records;
my $recNo = 0;

foreach my $record ( @records )
{
    $record =~ s{<SUBBEGIN\n\s+}{};
    my @itemLines = split m{\n\s+}, $record;
    my %items;
    foreach my $itemLine ( @itemLines )
    {
        my( $key, $value ) = split m{=}, $itemLine;
        push @{ $items{ $key } }, $value;
    }
    say
       q{Record No. },
       ++ $recNo,
       ( 2 == grep m{CF[BU]-TS10-ACT}, @{ $items{ CF } } )
       ? q{ - Both present}
       : q{ - One or both missing};
}

##</code><code>##

Record No. 1 - Both present
Record No. 2 - One or both missing