Hi thanos1983 An example of an input file is below, the file starts with <BEGINFILE> and ends with <ENDFILE>. To accommodate for this I added to your while loop

 chomp;
    next if /^<ENDFILE>/;
    next if /^<BEGINFILE>/;
    next if (/<BEGINFILE>/);
[download]

<BEGINFILE>
<SUBBEGIN
    IMSI=0000000000000;
    MSISDN=4411287879987;
    DEFCALL=TS11;
    CURRENTNAM=BOTH;
    CAT=COMMON;
    TBS=TS11&TS12&TS21&TS22;
    VLRLIST=10;
    SGSNLIST=10;
    MSC=445454578142;
    SGSN=44546578751;
    SMDP=MSC;
    CB=BAOC-ALL-PROV;
    CB=BOIC-ALL-PROV;
    CB=BOICEXHC-ALL-PROV;
    CB=BICROAM-ALL-PROV;
    IMEISV=000011222554545;
    CW=CW-ALL-PROV;
    CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO
+-NO-NO;
    CF=CFB-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-N
+O-NO-NO;
    CF=CFNRY-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO
+-NO-NO-NO;
    CF=CFNRC-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-
+NO-NO-NO;
    CF=CFD-TS10-ACT-9112345678-YES-YES-25-YES-65535-YES-YES-NO-NO-NO-Y
+ES-YES-YES-YES-NO;
    CONTROL=SUB;
    WPA=0;
    GS=HOLD&MPTY&ECT&CLIR&CLIP;
    CLIRES=TEMPALLOW;
    CLIPOC=NO;
    ARD=PROV;
    SUBRES=ALLPLMN;
    IST_ALERT_TIMER=120;
    IST_ALERT_RESPONSE=2;
    SUB_AGE=0;
    UPL_TIME=1447410859;
    PURGE_TIME_ATMSC=1505118714;
    GPRSUPL_TIME=1446458542;
    PURGE_TIME_ATSGSN=1447506399;
    MIMSI=564567467234544-ONELIVE-1-1-1-0-0;
    MIMSI=123245748722558-ONELIVE-2-2-1-0-0;
    SID=64672546767;
    UNRI=NO;
    UNRR=100;
    URRP_MME=REACHABLE;
    URRP_SGSN=NOT_REACHABLE;
    MCSISTATE=YES;
    CLRBSG=CLIP-YES-NO-NO-NO-NO;
    UPLCSLCK=NO;
    UPLPSLCK=NO;
    DEFOFAID=10;
    EPS_PROFILE_ID=1;
    TGPPAMBRMAXUL=50000000;
    TGPPAMBRMAXDL=150000000;
    ARD_EXT=NULL-NULL-NULL-N3GPPNOTALLOWED;
    SUB_DYN_EPS_ID=1;
    MMEHOST=graz1.mme.epc.mnc003.mcc232.3gppnetwork.org;
    MMEREALM=epc.mnc003.mcc232.3gppnetwork.org;
    EPS_IMEI=866695022931980;
    EPS_IMEISV=00;
    MMEFEATURELIST=ALL_APN-HPLMN_APN-VPLMN_APN-NULL-NULL-NULL-NULL-NUL
+L-NULL-REGSUB-TRACE-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL
+-NULL-NULL-NULL-NULL-NULL-TADS_DATA_RETR;
    SGSNFEATURELIST=NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-
+NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL-NULL
+-NULL-NULL-NULL;
    MMEULRFLAG=SING_REG_IND-S6AORS6D_IND-SKIP_SUBDATA-NULL-NULL-NULL-P
+S_LCS_NOTSUPP;
    SGSNULRFLAG=NULL-NULL-NULL-NULL-NULL-NULL-NULL;
    MMETIMESTAMP=1447506399;
    S4SGSNTIMESTAMP=0;
    FRAUDTPL_ID=10;
    HLR_INDEX=1;
    LTEAUTOPROV=NO;
    PSSER=1-1-10-1-NONE-DYNAMIC-00000000;
    EPSSER=1-10-10-1-NONE-DYNAMIC-00000000-1;
    MPS=NO;
    ODBIC=BAIC;
    ODBOC=BAOC;
    ODBROAM=ODBOHC;
    ODBPRC=ENTER;
    ODBPRC=INFO;
    ODBPLMN=NONE;
    ODBPOS=NOBPOS-BOTH;
    ODBECT=OdbAllECT;
    ODBDECT=YES;
    ODBMECT=YES;
    ODBPREMSMS=YES;
    ODBADULTSMS=YES;
<SUBEND
<ENDFILE>
[download]

The output should look like this for this record,couple of regex do work on the output CFU-ALL-PROV-NONE becomes CFU-ALL-PROV-1/1/1/0,CFB-ALL-PROV-NONE becomes CFNRY-ALL-PROV-1/1/1/0,,CFNRY-ALL-PROV-NONE becomes CFNRY-ALL-PROV-1/1/1/0, CFD-TS10-ACT-9112345678 becomes CFD-TS10-ACT-12345678 The ouput consists of the following values, MSISDN,CB,CF and ODB values.

4411287879987,BAOC-ALL-PROV,BOIC-ALL-PROV,BOICEXHC-ALL-PROV,BICROAM-ALL-PROV,CFU-ALL-PROV-1/1/1/0,CFB-ALL-PROV-1/1/1/0,CFNRY-ALL-PROV-1/1/1/0,CFNRC-ALL-PROV-1/1/1/0,CFD-TS10-ACT-1/1/1/12345678,BAIC,BAOC,ODBOHC,ENTER,INFO,NONE,NOBPOS-BOTH,OdbAllECT,YES,YES,YES,YES

Data::Dumper shows the following but CFNRC, CFB, CFU and CFNRY exist in the input file so the values for these keys are incorrect

$VAR1 = {
          'ODBOC' => 'BAOC',
          'ODBIC' => 'BAIC',
          'CF' => {
                    'CFNRC' => 'CfnrncNotSet',
                    'CFB' => 'CfbNotSet',
                    'CFD' => 'CFD-TS10-ACT-9112345678-YES-YES-25-YES-6
+5535-YES-YES-NO-NO-NO-YES-YES-YES-YES-NO',
                    'CFU' => 'CfuNotSet',
                    'CFNRY' => 'CfnrnyNotSet'
                  },
          'MSISDN' => '4411287879987'
        };
[download]

Thanks again