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REPORT HEADER ISCDAYRECAP-001 ISC001
 ISC RECAP REPORT FOR STORE: 001                                      
+  PAGE: 00
...
                                                               EXTEND 
+ MRKDWN
REASON                  EXT. MRKDWN

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#!/usr/bin/perl -w
use strict;
...
@records = split m|(?<=\n)(?=REPORT HEADER ISCDAYRECAP-\d{3})|, $data;

close $IN;