#!/usr/bin/perl 
use strict;
use warnings;
use Data::Dumper;

my $key1 = 'MSISDN';
my $key2 = 'CF';
my $sep  = ',';

# input
my $rec = {};
while (my $line = <DATA>){
  next if $line =~ /BEGINFILE/;   #skip first line
  chomp $line;
  $line =~ s/^\s+|;$//g; # remove leading whitespace and ;
  if ($line =~ /SUBBEGIN/){
    $rec = {}; # start new record
  } elsif ($line =~ /SUBEND/){
    if (defined $rec->{$key1} && defined $rec->{$key2}){ 
      output_record($rec) ;
    }
  } else {
    my ($key,$value) = split /=/,$line;
    push @{$rec->{$key}},$value if ($key);
  }
}

# output
sub output_record {
  my $rec = shift;
  print Dumper \$rec;
}

__DATA__

##</code><code>##

<BEGINFILE>
<SUBBEGIN
     IMSI=232191400010332;
     MSISDN=436906901235;
     CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFB-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFNRY-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFNRC-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFD-TS10-ACT-91436903000-YES-YES-25-YES-65535-YES-YES-NO-NO-NO-YES-YES-YES-YES-NO;
<SUBEND
<BEGINFILE>
<SUBBEGIN
     IMSI=232191400010339;
     MSISDN=436906901231;
     CF=CFU-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFB-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFNRY-ALL-PROV-NONE-YES-YES-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFNRC-ALL-PROV-NONE-YES-NO-NONE-YES-65535-NO-NO-NO-NO-NO-NO-NO-NO-NO-NO;
     CF=CFD-TS10-ACT-91436903000-YES-YES-25-YES-65535-YES-YES-NO-NO-NO-YES-YES-YES-YES-NO;
<SUBEND

##</code><code>##

sub output_record {
  my $rec = shift;
  # print Dumper \$rec;

  my $MSISDN = $rec->{$key1}[0]; # single
  my @CF = @{$rec->{$key2}};     # multiple
  for (@CF){
    s{(CF.*-ALL-PROV)-NONE.*}{$1-1/1/1/0};
    s{(CF.*-TS10-(?:REG|ACT))-91(\d*).*}{$1-1/1/1/0-$2};
  } 
  print join $sep,$MSISDN,@CF;
  print "\n";
}