...
 $line =~ /^([^=]+)\s*=\s*(.*)/; 

##</code><code>##

while( <> ){
  next if /^#/;                            #check for comment
  next unless /=/;                         #check if = present
  chomp;                                   #remove newline
  split /\s*=\s*/, $_, 2;                  #split line to @_
  $values{ $_[0] } = $_[1];                #assign to hash
}