Even if your disc file is exactly what you expect, you must fix your regex to match and remove the newlines from the unwanted lines.
use strict;
use warnings;
my $file = \do{my $disk_file =
"Inventorier\n"
."Trade receivables\n"
."Assets\n"
."This item includes impairment losses.\n"
;
};
open (IN,'<:encoding(UTF-8)', $file) or die "Could not open '$file'$!"
+;
*OUT = *stdout;
while (my $text = <IN>) {
#$text =~ s/^[a-z].*[a-z]$//gmi;
$text =~ s/^[a-z].*[a-z]\n$//i;
print OUT $text;
}
close (IN) or die "Could not close input file: '$file' $!";
Note that I have not made any other changes to your posted code (except to remove the looping and the output files.) Even though this should 'work', I prefer LanX's first suggestion.