#!/usr/bin/perl -w
use strict;

open my $IN,"<","QISC001" or die "Can not open QISC001: $!\n";

my @records;

my $data = do{
  local $/;
  <$IN>;
};


@records = split m|(?<=\n)(?=REPORT HEADER ISCDAYRECAP-\d{3})|, $data;

close $IN;