#!/usr/bin/perl
use strict;
use warnings;
my $inputfile = 'C:\test.asc';
    open A, $inputfile or die "Cannot open '$inputfile': $!";
my @Buffer = ();

while (<A>) {
   push @Buffer, $_;
   if ($Buffer[-1] =~ /^"\$/) {
       if (@Buffer <= 1) {
           warn "Korrupte Daten vor Zeile $.";
       }
       else {
           (my $fn = $Buffer[1]) =~ s~^\s*"([^"]+).*$~$1~;
           chomp $fn;
           unless (length $fn) {
               warn "Kann Dateinamen vor Zeile $. nicht ermitteln.";
           }
           else {
               $fn .= '.csv';
               open(OUT, ">$fn") or die "Cannot open '$fn': $!";
               print "[DEBUG] '$fn': open ok\n";
               for my $ind (0..$#Buffer-1) {
                   print OUT $Buffer[$ind];
               }
               close(OUT) or warn "Cannot close '$fn': $!";
               print "[DEBUG] '$fn': close ok\n";
           }
       }
       @Buffer = ();
   }
}