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use warnings;
use strict;
...
occurence28    C    a__bear;c__brown
occurence29    B    a__wolf;c__red
occurence30    B    a__wolf;c__grey

{
  bear  => { A => 6, B => 2, C => 6 },
...
  white => { wolf => { A => 1, C => 1 } },
  wolf  => { A => 4, B => 7, C => 5 },
}

$analyse{$animal_color}{$animal_name}{$animal_type}++
          if defined $animal_color;

$analyse{$animal_color}{$animal_type}++
          if defined $animal_color;

{
  bear  => { A => 6, B => 2, C => 6 },
...
  white => { A => 1, C => 1 },
  wolf  => { A => 4, B => 7, C => 5 },
}