OUTER:
while ( $more )
{
    INNER:
    while ( $still_more )
    {
        # ...
        last OUTER if $done_with_files;
        last INNER if $done_with_lines;
    }
}

##</code><code>##

FILE:
while ( $more )
{
    LINE:
    while ( $still_more )
    {
        # ...
        last FILE if $done_with_files;
        last LINE if $done_with_lines;
    }
}