[Foreigner]

Seryoga204, Не проверял, PowerShell:

Код:

gci 'C:\Reports' -recurse | ? { $_ -isnot [io.directoryinfo] } | % {

    $file = $_.name
    ( gc $_.fullname ) -match '^([^\|]+\|){2}$' | % { "$( $_ )$( $file )" | ac 'C:\Reports\report.txt' }

}