If NAME =~ /BAA/
   if ITEMS_A =~ /^134/
     if ITEMS_B =~ /^134/ THEN
       TBAA+=SUM
       a++;
     elsif ITEMS_B !~ /^(134|00)/ THEN
       OBAA+=SUM
       b++; 
     elsif ITEMS_B =~ /^00/ THEN
       IBAA+=SUM
       ab++; 
     else
       EBAA+=SUM
       c++;
       # AFAICS this will never be reached.
       # Either ITEMS_B starts wit 134 or 00 or something
       # else. The last case is targeted by your second
       # ITEMS_B-if