#!/usr/bin/env perl

use 5.010;
use strict;
use warnings;

my @Read_Array = <DATA>;
my (@code_file, @var_file);
my $var_file_re = qr{ \A \s* DC }x;
my $label_re = qr{ \s+ EQU \s+ \* }x;
my $label_line = '';

for (@Read_Array) {
    if (/$label_re/) {
        $label_line = $_;
        next;
    }

    if ($label_line) {
        $label_line .= $_;

        if (/$var_file_re/) {
            push @var_file, $label_line;
        }
        else {
            push @code_file, $label_line;
        }

        $label_line = '';
    }
}

say 'CODE_FILE:';
print join "\n" => @code_file;
say 'VARIABLE_FILE:';
print join "\n" => @var_file;

__DATA__
LABEL#1 EQU *
     $MAC ABORT 

LABEL#2  EQU   *                                                                
     $NOT UPDATE,STOP                                    

T#TAB1   EQU   *                                                                
   DC    AL4(-1)

##</code><code>##

$ pm_capture_last.pl
CODE_FILE:
LABEL#1 EQU *
     $MAC ABORT 

LABEL#2  EQU   *                                                                
     $NOT UPDATE,STOP                                    
VARIABLE_FILE:
T#TAB1   EQU   *                                                                
   DC    AL4(-1)