#!/usr/bin/perl

use warnings;
use strict;

my $fn1 = '/in.CSV';
open INST, '<', $fn1       or die $!;
open ABI,  '>', '/out.ins' or die $!;

while (defined($_ = <INST>)) {
    next if substr($_, 0, 3)  eq qq{""\t};
    next if substr($_, 0, 11) eq qq{"Branchno"\t};

    tr/õ³§/äüõ/;
    s/(["-])-/$1Ä/g;
    s/ - /*-*/g;
    s/ -/ Ä/g;
    s/\*-\*/ - /g;
    s/([" _])_/$1Ü/g;

    chomp $_;
    chop $_;

    tr/"//d;
    tr/\t/|/;

    print ABI "${_}|\n";
}

close INST;
close ABI;