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  1. or download this
    push @{ $userData{$ACTNUM}{$ref} }, $line;
  2. or download this
    for  $ACTNUM (sort keys %userData) {
 for my $line (@{$userData{$ACTNUM}{GCA}}) {
...
  $FIRM_ID = substr $line, 660, 1;
  $CURR = substr $line, 661, 3;
  ...