sub datei_schreiben($$)
{
   # pick parameters
   my($data, $file) = @_;

...

       # iterate through the data
       foreach my$key (keys %{$data})
       {
           # create line
           # HIER die Zuweisung ersetzen
           my $line = $key . '#' . join(',', map { join('#', @{$_}) } @{$data->{$key}});

           # write out line
           print $fhOUT "$line\n";
       }

   # close file
   close($fhOUT)
       or die "close failed: $!";
} # datei_schreiben