use warnings;
use strict;

my @template;
my %data;

while (<>)
{
     chomp;

     my @line = split(/\|/, $_);

     if (!@template)
     {
          @template = @line;
     }
     else
     {
          my $key = lc($line[2]."_".substr($line[1],0,1));
          @{$data{$key}}{@template} = @line;
     }
}

use Data::Dumper;
print Dumper(\%data);