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%csv_data = (
    '13341_27276.01' => 'BMVG_ACE.txt / SCVG_ACE.txt / SC_ACE.txt|CONF
+IRMED|13304|21114.01|20060602|20060530|2261957|US2471311058|DELGI GRO
+UP|DELGI GROUP|US/ USD|US/ USD|DFG     UN Eq|STK_DIV|Stock dividend /
+ Bonus|28616000.000000|42924000.000000|||1.000000|1.000000|[3] / [2]|
+|S 1   : 2|||||40301020|40301020|Life & Health |Life & Health |',
    '13304_21114.01' => 'BMVG_ACE.txt / SC_ACE.txt|CONFIRMED|13304|211
+14.01|20060602|20060530|2261957|US2471311058|DELGI GROUP|DELGI GROUP|
+US/ USD|US/ USD|DFG     UN Eq|STK_DIV|Stock dividend / Bonus|28616000
+.000000|42924000.000000|||1.000000|1.000000|[3] / [2]||S 1   : 2|||||
+40301020|40301020|Life & Health |Life & Health |',
    '10291_24687.01' => 'BMVG_ACE.txt|CONFIRMED|10291|24687.01|2006060
+2|20060601|2227584|US4534141043|INDEPENDENCE CMNTY ||US/ USD|/|ICBC  
+  UQ Eq|ACQ|Agreement: cas|82332000.000000||||0.900000|||||||||401020
+10||Thrifts & Mortgage Finance||',
);

%csv_data = (
              'BMVG_ACE.txt' => {
...
                                '13036_23817.01' => 'SC_ACE.txt|EXPECT
+ED|13036|23817.01|20060614|20060531|5768585|GRS338163009|HYATT REGENC
+Y HOTEL||GR/ EUR|/|HYATT   GA Eq|ACQ|Tender offer: cas only|84000000.
+000000||0.500000|||||||||||25301020||Hotels; Resorts & Cruise Lines||
+'
                              }
            );

foreach $file ( sort keys %csv_data ) { #file SCVG_ACE.txt
      foreach $item ( %{$csv_data{$file} }) { #item 13304_21114.01
...
        }
      }
}