I would agree with pelagic: it smells like a wrapping problem. Looking at your second example, what if it had been: 
0123456789012345678901234567890123456789012345678901234567890123456789
+01234567890123
 R12345678-A1234567 INCL.EUR 3,31 MWST JULI MONATL. GEB HR T-DSL FLAT 
+01.07.04 12,34

[download]
Should it then come out like this? 
123456789012345678901234567 
R12345678-A1234567 INCL.EUR 
3,31 MWST JULI MONATL. GEB_
HR T-DSL FLAT 01.07.04_____
12,34______________________

[download]
The point is that, if your resulting @comments elements must all be 27 characters long, with space-padding at the end where necessary, and you must not break up any existing (\S+) token across elements, just add tokens to a current element string until the next token would put it over 27 characters, pad to 27 if necessary, and make the next token the start of the next element. I believe Text::Wrap supports this sort of logic, but it doesn't seem that hard to roll it from scratch.

(Or maybe the bank really is doing something more complicated than that, or maybe they just screwed up big-time and made it impossible for you to reliably do what you want.)

In reply to Re^2: splitting text into lines -- code -> regex by graff
in thread splitting text into lines -- code -> regex by theorbtwo

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