I suspect there is a little XY Problem going on here. However the following code builds a lookup hash that stores translations from codes to names and lists of names associated with names:

use warnings;
use strict;
use Data::Dump::Streamer;

my %lookup;
my $main;
my $action;
my $text;

while (<DATA>) {
    chomp;
    
    if (m/^Main\b/ .. m/^End\b/) {
        # Process Main/End blocks
        next if ! /Name = (\w+)/;
        $main = $1;
    } elsif (m/^Sub\b/ .. m/^End\b/) {
        # Process sub/end blocks
        $action = $1, next if /Action = Find: (\w+)/;
        $text = $1, next if /Text = (.*)/;
        next if ! /^End/ or ! defined $text;
        
        # Here if we have an End and $text is defined
        $lookup{$action} = $text if defined $action;
        
        my $key = $main;
        $key = $lookup{$key} if $key =~ /^\w\w$/;
        push @{$lookup{$key}}, $text;
        
        $action = undef;
        $text = undef;
    }
}

Dump (\%lookup);
[download]

__DATA__
Main
  Name = Countries
End

Sub
  Action = Find: NA
  Text = North America
End

Sub
  Action = Find: EU
  Text = Europe
End
---
Main
  Name = NA
End

Sub
  Action = Find: US
  Text = United States
End

Sub
  Action = Find: CA
  Text = Canada
End

Sub
  Action = Find: MX
  Text = Mexico
End
---
Main
  Name = US
End

Sub
  Action =
  Text = Boston
End

Sub
  Action =
  Text = Atlanta
End
---
Main
  Name = EU
End

Sub
  Action =
  Text = France
End
[download]

Prints:

$HASH1 = {
           CA     => 'Canada',
           Countries
                  => [
                       'North America',
                       'Europe'
                     ],
           EU     => 'Europe',
           Europe => [ 'France' ],
           MX     => 'Mexico',
           NA     => 'North America',
           "North America"
                  => [
                       'United States',
                       'Canada',
                       'Mexico'
                     ],
           "United States"
                  => [
                       'Boston',
                       'Atlanta'
                     ],
           US     => 'United States'
         };
[download]