my @lines = <$handle>;
my %record;
for (@lines) {
    next unless /^\|  (\w+)  \| (\d+)/;
    $record{$1} = $2;
}

##</code><code>##

my %record = $data =~ /^\|  (\w+)  \| (\d+)/g;

##</code><code>##

my $rec1ref = \substr $data, $offset, $len;
$$rec1ref = $newval;