use strict;
use warnings;

use Data::Dumper;

my $rec = q{};
my %HoA = ();

while (<DATA>)
{
    next if m{^#};
    chomp;
    if (m{^==(\w+)==})
    {
        $rec = $1;
    }
    else
    {
        push @{$HoA{$rec}}, $_;
    }
}

print Data::Dumper->Dump([\%HoA], ['*HoA']);
print qq{\n};

foreach my $server (keys %HoA)
{
    foreach my $unc (@{$HoA{$server}})
    {
        print qq{$server: $unc\n};
    }
}

__DATA__  
########## Server 1 UNC's     ########################
==SERVER1==
\\server1\share1\tld0\sub-dir1\sub-dir2
\\server1\share1\tld0\sub-dir2\sub-dir2
\\server1\share2\tld1\dir1\subdir2\subdir3
\\server1\share2\tld1\dir1\subdir2\subdir4
########## Other Server UNC's ########################
==REMOTESERVER1==
\\remoteserver1\share1\tld1\dir1\subdir2\subdir4
==REMOTESERVER2==
\\remoteserver2\share1\tld1\dir1\sub dir 3\sub dir 5\report's
\\remoteserver2\share1\tld1\dir2\sub dir 4\sub dir 6\reports
###### No Entries Below This Line ######

##</code><code>##

%HoA = (
         'REMOTESERVER1' => [
                              '\\\\remoteserver1\\share1\\tld1\\dir1\\subdir2\\subdir4'
                            ],
         'SERVER1' => [
                        '\\\\server1\\share1\\tld0\\sub-dir1\\sub-dir2',
                        '\\\\server1\\share1\\tld0\\sub-dir2\\sub-dir2',
                        '\\\\server1\\share2\\tld1\\dir1\\subdir2\\subdir3',
                        '\\\\server1\\share2\\tld1\\dir1\\subdir2\\subdir4'
                      ],
         'REMOTESERVER2' => [
                              '\\\\remoteserver2\\share1\\tld1\\dir1\\sub dir 3\\sub dir 5\\report\'s',
                              '\\\\remoteserver2\\share1\\tld1\\dir2\\sub dir 4\\sub dir 6\\reports'
                            ]
       );

REMOTESERVER1: \\remoteserver1\share1\tld1\dir1\subdir2\subdir4
SERVER1: \\server1\share1\tld0\sub-dir1\sub-dir2
SERVER1: \\server1\share1\tld0\sub-dir2\sub-dir2
SERVER1: \\server1\share2\tld1\dir1\subdir2\subdir3
SERVER1: \\server1\share2\tld1\dir1\subdir2\subdir4
REMOTESERVER2: \\remoteserver2\share1\tld1\dir1\sub dir 3\sub dir 5\report's
REMOTESERVER2: \\remoteserver2\share1\tld1\dir2\sub dir 4\sub dir 6\reports