use strict; # always

# The hash that we'll populate
my %value_of;

# You have to open the file and read it...
my $file = "your file name";
open(FILE, "<", $file) or die "Cannot read '$file': $!";
my $last_variable;
while (<FILE>) {
  # Remove the newline
  chomp;
  if (s/^\s+//) {
    # This was indented, assign it to the hash
    $value_of{$last_variable} = $_;
  }
  else {
    # This was not indented, it was a variable name
    $last_variable = $_;
  }
}

# %value_of now has the data.
[download]

How about offering the questioner some (even untested) code?

The question wasn't very detailed, so my answer wasn't very detailed. I don't think that answerers should put more into this than questioners.

---

The PerlMonk tr/// Advocate

If you think that a question deserves a useless answer, then why bother answering?

Furthermore we were given exact input and an exact desired result. What additional detail could have made the question any clearer?

My attitude is that unless I am willing to provide an answer that I believe will be helpful, I won't answer. When the question indicates to me that the questioner may not know much Perl at all, my definition of a useful answer becomes very detailed. A higher level summary is OK when I think the questioner will understand it.

And a final note. Your answer had a severe error. You cannot possibly do exactly what the questioner requested using symbolic references. I'll leave it as an exercise for you to test and/or read documentation to discover why.