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1 A
2 B

{
  1 => "A",
  2 => "B", 
}

use strict; 
use Data::Dumper;
...

my %h =map { $1 => $2 } $s =~ /(\d+)\s+(\S+)/mg;
print Dumper(\%h);

$VAR1 = {
          '2' => 'B'
        };