For the match operator. "/s" causes "." to match any byte/character. Without it, "." matches any byte/character except 0x0A/newline. Operators are documented in perlop. There's probably more info perlre. 

open(my $fh_in, '<:encoding(UTF-8)', ...) or die ...;

...

my @allItems = $file_in =~ m{<item>(.*?)</item>}sg;

...

open(my $fh_out, '>:encoding(UTF-8)', ...) or die ...;
print $fh_out ...;

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In reply to Re^5: Parsing with RegEx into Array by ikegami
in thread Parsing with RegEx into Array by mr_p

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