#!/usr/bin/perl -w
use strict;
use diagnostics;
my @pos;
my $line;
my @field;

open FILE, 'TEST2.txt' or die "Can't open input file: $!\n";
my @data = <FILE>;
close(FILE);

&find_position;

foreach $line (@data) {
    my @rec;
    my $prev = 0;
    foreach my $col (@pos) {
        push @rec, substr( $line, $prev, $col - $prev - 1 );
        $prev = $col - 1;
    }
    print join( ':', @rec );
    print "\n ----- \n";
    @rec = undef;
}

sub find_position {
    foreach $line (@data) {  # find first line to meet conditions and capture position info
        if ( $line =~ /^(\w.*|\w+\S.*)(\s{2,}.*\S)(\s{2,})\d{9}/x && !$pos[0] )
        { # match my delimiter  
            while ( $line =~ /(\s{2,}|\t\s?)(\w|\d)/g ) {
                push @pos, pos($line);
            }
        }
    }
}