open (REPORT,">$filename") || die "error";
select(REPORT);
...
$^ = "NEWPAGE";
...
foreach [outer loop]
   $~ = "FIRST_FORMAT";
   write;

   foreach [inner loop]
      $~ = "SECOND_FORMAT";
      write;

   [end inner loop]

[end outer loop]

close (REPORT) || die ...
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