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#!/usr/bin/perl

use Data::Dumper;
...
__DATA__
A=1 B=2 C=3
Y=4 Z=5

$VAR1 = [
          {
...
          },
          $VAR1->[0]
        ];

$VAR1 = [
          {
            'A' => '1',
...
            'Y' => '4'
          }
        ];