while (<DATA>)
{
	chomp;
	push @LINES, $_;
}
my @split;

for (@LINES)
{	my @row = split ('&', $_);
	push @split, \@row;
}

$template->param(TRANSACTIONS => [{Date => $split[0][0], Type => $split[0][1], Amount => $split[0][2], Ending_Balance => $split[0][3]},
				  {Date => $split[1][0], Type => $split[1][1], Amount => $split[1][2], Ending_Balance => $split[1][3]},
				  {Date => $split[2][0], Type => $split[2][1], Amount => $split[2][2], Ending_Balance => $split[2][3]} ]);