while($file=~m/<\?CLG\.MDFO[^>]+?ID="O(.+?)"[^>]+?IDREF="C(.+?)"[^>]+?>(.+?)<\?CLG\.MDFC[^>]+?ID="C\1"[^>]+?IDREF="O\2"[^>]+?>/msgi)
		{
			my $mdfomdfc=$&;
			my $ln = line($`);
			if($mdfomdfc=~m/<\?CLG\.MDFO[^>]+>\n?<([A-Z.]+)[ ]?.+?>\n?(.+?)\n?<\/(\1)>\n?(<\?.+?\?>)?\n?<\?CLG\.MDFC[^>]+>/msgi)
			{
				my $stag = $1;
				my $etag = $3;
				if($stag ne $etag)
				{print FOUT "<p><font color=\"red\">$path:</font> <font color=\"green\">Warning: ".$warn++."</font><font color=\"darkteal\">: Line: $ln </font>\&#160;<font color=\"blue\">Check: MDFO tag is placed before &lt;$stag tag, the MDFC tag should close after the same &lt;$stag tag.</font></p>";}
			}
		}

##</code><code>##

<?CLG.MDFO ID="O001001M004000" IDREF="C001001M004000" ACTION="REPLACED" LEVEL="STRUCTURE" COMMAND="EXPLICIT" ACTIVE.DOC="306D0754" ACTIVE.LOC="AR:1;PT:4" MOD.LEVEL="1" PASSIVE.LOC="AR:5"?>
<ARTICLE IDENTIFIER="005">
<TI.ART>Article 5</TI.ART>
<STI.ART>Recovery of costs</STI.ART>
<?CLG.MDFO ID="O002001M003000" IDREF="C002001M003000" ACTION="REPLACED" LEVEL="STRUCTURE" COMMAND="EXPLICIT" ACTIVE.DOC="308D0162" ACTIVE.LOC="AR:1;PT:3" MOD.LEVEL="1" PASSIVE.LOC="AR:5;PA:1"?>
<PARAG123 IDENTIFIER="005.001">
<NO.PARAG>1.</NO.PARAG>
<ALINEA>All costs resulting from issuing the accompanying documents pursuant to Article 2(2) shall be borne by the food business operator responsible for the consignment or its representative.</ALINEA>
</PARAG123>
<?CLG.MDFC ID="C002001M003000" IDREF="O002001M003000"?>
<PARAG IDENTIFIER="005.002">
<NO.PARAG>2.</NO.PARAG>
<ALINEA>All costs related to official measures taken by the competent authorities as regards non-compliant consignments shall be borne by the food business operator responsible for the consignment or its representative.</ALINEA>
</PARAG>
</ARTICLE>
<?no_smark?>
<?CLG.MDFC ID="C001001M004000" IDREF="O001001M004000"?>