use strict;
use warnings;

open my $IN, '<', 'list.txt' or die "Cannot open 'list.txt' because: $!";
my ( undef, @ss ) = split ' ', <$IN>;
my %s;
while ( <$IN> ) {
    my ( $aa, @prs ) = split;
    @{ $s{ $aa } }{ @ss } = @prs;
}
close $IN;