*** *************************************************************** **
+*         
***  THE FOLLOWING IS THE SAMPLE CODE                               **
+*         
*** --------------------                                            **
+*         
***                                                                 **
+*         
***                                                                 **
+*         
***  ALL COMMENTS,LINE COMMENTS AND LINE SPACES HAS TO BE REMOVED   **
+*         
***                                                                 **
+*         
***                                                                 **
+*         
***                                                                 **
+*         
***                                                                 **
+*         
*** *************************************************************** **
+*         
                                                                      
+          
                                                                      
+          
BEGIN    EQU   *                                                      
+          
                                   
         L     R1,0(R1)                   LOAD REGISTER R1 TO R1      
+         
         CLI    R3,0(,R1)                               
         BNE    R4,2(,R1)                           
         LTR   R3,R3                      REGISTER R3 > 0?            
+         
         @PUT  FFILE,ADR=ZEILE            MACRO                       
+       
                                               
     
TKT100     DC     x'0300'                  TG-ID                      
+             
TKT300     DC     X'000000'                SYSTEMZEIT                 
+             
                   
              
  
JSKDAT   DS    XL4                     DATUM FUER JAHRESSCHLUSSKURS   
+         
                                                                      
+          
KURSDA   DS    XL4                     KURS-DATUM 30.06.XXXX
[download]

my requirements are: generate 3 files 1)variable file , 2)code file ,3)macro file things has to be done: 1) in VARIABLE FILE: in statement

    vairable    length    datatype     value       description        
+      
    KURSDA      4         X            1000        KURS-DATUM 30.06.XX
+XX
[download]

    BEGIN                                                             
+      
                                   
         L     R1,0(R1)                               
         CLI    R3,0(,R1) BNE    R4,2(,R1)                           
         LTR   R3,R3                                         
         @PUT  FFILE,ADR=ZEILE
[download]

3)in MACRO FILE: and L,CLI,BNE,LTR,DC,DS all are keywords... i need to capture all other than keywords and push to the variable file. foe example: "@PUT  FFILE,ADR=ZEILE            MACRO   " here @PUT is not a keyword. so that should be pushed to the variable file and the next argument under the column value and the 3rd argument"MACRO" under description..that is,it should look like,

vairable        value                   description              
    @PUT            FFILE,ADR=ZEILE         MACRO
[download]

Here is the code based on your example:

#!/usr/bin/perl

use warnings;
use strict;
use Getopt::Std;

my %options;
getopt("ivcm",\%options);

do {
 die "Usage: $0 -i <input file> -v <variable file> -c <code file> -m <
+macro file>\n" unless defined $options{$_}
} for qw/i v c m/;


open my $input, "<", $options{i} || die "$options{i}: $!\n";
open my $code, ">", $options{c} || die "$options{c}: $!\n";
open my $var, ">", $options{v} || die "$options{v}: $!\n";
open my $macro, ">", $options{m} || die "$options{m}: $!\n";

while (defined(my $line = <$input>)) {
    chomp $line;
    next if $line=~/^\s*$/;
    next if $line=~/^\s*\*/;
    $line=~s/EQU\s+\*//;
    $line=~s/\s*$//;
    my @fields = split /\s+/,$line,4;
    shift @fields until $fields[0] ne '';
    if ($fields[0] eq 'BEGIN') {
        print $code join ("\t",@fields),"\n";
    } elsif ($fields[0] =~ /^(BEGIN|L|CLI|BNE|LTR)$/) { #code
        pop @fields;
        print $code (join "\t",@fields),($fields[0] eq 'CLI' ? "" : "\
+n");
    } elsif ($fields[0] =~ /^@/) { # macro
        print $macro (join "\t",@fields),"\n";
        pop @fields;
        print $code (join "\t",@fields),"\n";
    } elsif ($fields[1] =~ /^D[CS]$/) { #variable?
        my ($len) = ($fields[2] =~ /L(\d+)/); #???
        my ($type) = $fields[2] =~ /^(.)/; # ???
        my ($value) = ($fields[2] =~ /'(\d+)'$/); #???
        print $var (join "\t",$fields[0],$len,$type,$value,$fields[3])
+,"\n";
    } else {
        warn "Don't know what to do with line\n$line\n";
    }
}
close $_ || die $! for ($input,$code,$var,$macro);
[download]

It sure contains some mistakes because I had to guess some things about CLI, BNE and variables. Feel free to fix it. If you would state more clearly how to distinguish between code and variables, it will be easier to write the proper code.
See split, join, shift, pop for more info on this script.
Sorry if my advice was wrong.

little correctionin the 3rd point: 3)in MACRO FILE: and L,CLI,BNE,LTR,DC,DS all are keywords... i need to capture all other than keywords and push to the macro file. foe example: "@PUT FFILE,ADR=ZEILE MACRO " here @PUT is not a keyword. so that should be pushed to the macro file and the next argument under the column value and the 3rd argument"MACRO" under description..that is,it should look like,

vairable        value                   description              
    @PUT            FFILE,ADR=ZEILE         MACRO
[download]