.rem **********************************************************************
.rem *                                                                    *
.rem *                           deb123.rpt                               *
.rem **********************************************************************
.rem
.rem ------------------------ book_tab variables ---------------------
.rem
.declare book_no                     a14
.declare l_code                      a10
.burble nonsense directive here
.declare l_book						 a12
.declare book_date					 a13

##</code><code>##

use strict;
use warnings;

my $inFile = q{spw623147.txt};
open my $inFH, q{<}, $inFile
   or die qq{open: $inFile: $!\n};

while ( <$inFH> )
{
    if ( m{\A\.rem} )
    {
        print qq{  Comment Line: $_};
        next;
    }
    if ( m{\A\.declare\s+(\S+)} )
    {
        print qq{     Data Line: $_};
        print qq{   Variable is: $1\n};
        next;
    }
    print qq{Not recognised: $_};
}

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

##</code><code>##

  Comment Line: .rem **********************************************************************
  Comment Line: .rem *                                                                    *
  Comment Line: .rem *                           deb123.rpt                               *
  Comment Line: .rem **********************************************************************
  Comment Line: .rem
  Comment Line: .rem ------------------------ book_tab variables ---------------------
  Comment Line: .rem
     Data Line: .declare book_no                     a14
   Variable is: book_no
     Data Line: .declare l_code                      a10
   Variable is: l_code
Not recognised: .burble nonsense directive here
     Data Line: .declare l_book						 a12
   Variable is: l_book
     Data Line: .declare book_date					 a13
   Variable is: book_date