#!/usr/local/bin/perl -w
#
$fn1 = '/in.CSV';

# Useless stringification, and check your errors
# open (INST,"$fn1")
open(INST, '<', $fn1) or die "Unable to open '$fn1' for reading: $!";

# Preference, but possibly a better habit
# consider: open(ABI, ">$foo") where $foo
# contains ">blah".
# Also - check your errors
# open (ABI,">/out.ins");
open(ABI,">", "/out.ins") or die "Unable to open /out.ins: $!";

while (<INST>) { 
    # Moved from below - fail fast [1]
    next if /^"Branchno"\t/;
    next if /^""\t/;

    # Not necessary [3]
    # chomp;

    # Fishy - does this remove the last \t? [2]
    # chop;

    s/\õ/\ä/g;
    s/\"-/\"Ä/g;
    s/\--/\-Ä/g;
    s/\ - /\*-*/g;
    s/\ -/\ Ä/g;
    s/\*-*/\ - /g;
    s/\"_/\"Ü/g;
    s/\ _/\ Ü/g;
    s/\__/\_Ü/g;
    s/\³/\ü/g;
    s/\§/\õ/g;

    # @array = ' ';  # Not necessary, useless
    # no longer necessary [1,2]
    # @array = split(/\t/);

    # Moved to top of loop - fail fast [1]
    # if ($array[0] eq "\"Branchno\"") { next; }
    # if ($array[0] eq "\"\"" ) {next;}

    # No longer necessary, assuming chop above removed \t [2]
    # $result = join ("|",@array)."|"; 

    # Replace split / join with another s/// [2]
    s/\t/|/g;

    # Work on $_, no longer need $result
    # $result =~ s/\"//g;
    # print  ABI $result,"\n";
    s/"//g;

    # newline not necessary since chomp removed [3]
    print;

}
close (INST);
close (ABI);