[path]
root = C:\test
code = %root%\code1

[array]
files = hello.txt,hi.txt,howdy.txt 
dirs =  %code%, %root%, %code%


##</code><code>##

        $value =~ s{%(?:\[([^\]%]+)\])?([^%]*)%}{
            if ($2 eq '') {
                '%'
            } elsif ($1 eq '') {
                $INIhashref->{$sectionname}{$2}
            } else {
                $INIhashref->{$1}{$2}
            }
        }ge;