my ($fi, $fo) = ("/in.CSV", "/out.ins");
open my $hi, "<", $fi or die "$fi: $!\n";
open my $ho, ">", $fo or die "$fo: $!\n";
##</code><code>##

open my $hi, "<", "/in.CSV" or die $!;
open my $ho, ">", "/out.ins" or die $!;
##</code><code>##

  if ($array[0] eq "\"Branchno\"") { next; }
    if ($array[0] eq "\"\"" ) {next;}

##</code><code>##

While(<INST>) { 
 next if /^\"(Branchno|)\"/;
 s/...