#!/usr/bin/perl
use warnings;
use strict;

open my $IN,  '<', 'input.txt'  or die "Cannot open 'input.txt' becaus
+e: $!";
open my $OUT, '>', 'output.txt' or die "Cannot open 'output.txt' becau
+se: $!";

# Input record separator
$/ = '+';

while ( <$IN> ) {
    # skip empty records
    next unless /\S/;
    # remove input record separator
    chomp;
    my ( $id, $name ) = ( $1, $2 ) if s/ \s* \^ \s* ( \d+ ) \s* % \s* 
+( .+? ) \s* \.\| \s* //x;
    for my $data ( split /\s*;\s*/ ) {
        print $OUT join( ',', map qq/"$_"/, $id, $name, split /\s*-\s*
+/, $data ), "\n";
        }
    }
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