Your example output is not quite correct and I think your problem is still not fully specified. However, have a look at this and see whether you can adapt it for your purposes.

use strict;
use warnings;

sub check_condition {
        my( $inst, $cond, $ors ) = @_;
        OR: for ( @$ors ) {
                $inst !~ /$_/ and next OR for @$_;
                return 1;
        }
        return 0;
}

sub check {
        my( $inst, $list ) = @_;
        return grep { check_condition $inst, $_, $list->{$_} } keys %$
+list;
}

my %conditions = map {
        /^(.*?)=(.*)$/; $1 => [ map { [ split /,/ ] } split /\|\|/, $2
+ ];
} <DATA>;

my @instances = qw( IDL_MANAGEMENT_101001 IDL_NORTH_TX IDL_SOUTH VIDL_
+NORTH ABX_PERL );

print "$_:", join(",",check( $_, \%conditions )), "\n" for @instances;

__DATA__
MANAGEMENT=IDL
NORTH=IDL,NORTHERN||VIDL,NORTH||IDL,NORTH
SOUTH=IDL,SOUTHERN||CIDL,SOUTH
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