maybe try also a chomp $text in your code.

update

here several methods to clarify what your file contains.

I prefer Data::Dump but you might not have it installed.

use strict;
use warnings;
use Data::Dump qw/dd/;
use Data::Dumper;

while (<DATA>) {
    chomp;
    print "<$_>\n" if /\.$/;
    dd $_;
    warn Dumper $_;
}


__DATA__
Inventories

Trade receivables

Assets

This item includes impairment losses.
[download]

with chomp

$VAR1 = 'Inventories';
$VAR1 = '';
$VAR1 = 'Trade receivables';
$VAR1 = '';
$VAR1 = 'Assets';
$VAR1 = '';
$VAR1 = 'This item includes impairment losses.';
"Inventories"
""
"Trade receivables"
""
"Assets"
""
<This item includes impairment losses.>
"This item includes impairment losses."
[download]

without chomp

$VAR1 = 'Inventories
';
$VAR1 = '
';
$VAR1 = 'Trade receivables
';
$VAR1 = '
';
$VAR1 = 'Assets
';
$VAR1 = '
';
$VAR1 = 'This item includes impairment losses.
';
"Inventories\n"
"\n"
"Trade receivables\n"
"\n"
"Assets\n"
"\n"
<This item includes impairment losses.
>
"This item includes impairment losses.\n"
[download]