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#!/usr/bin/perl
use strict;
use warnings;
...
occurence28    C    a__bear;c__brown
occurence29    B    a__wolf;c__red
occurence30    B    a__wolf;c__grey

C:\Old_Data\perlp>type a.csv
 ,A,B,C
...
brown,3,1,4
red,1,1,0
grey,1,5,3

C:\Old_Data\perlp>perl t5.pl
$VAR1 = {
...
                          }
                 }
        };