Dim hgr, ugr, sec As TreeNode
hgr = Nothing : ugr = Nothing : sec = Nothing
 
For i As Integer = 0 To inilines.Length - 2
    With inilines(i + 1)
       If inilines(i).StartsWith("[HGR") Then
          hgr = trv.Nodes.Add(.Substring(.IndexOf("="c) + 1))
          ugr = Nothing
       End If
 
       If inilines(i).StartsWith("[UGR") Then
          ugr = hgr.Nodes.Add((.Substring(.IndexOf("="c) + 1)))
       End If
 
       If inilines(i).StartsWith("[SEC") Then
          If ugr Is Nothing Then
             ugr = hgr.Nodes.Add("Keine Angabe UGR")
          End If
          sec = ugr.Nodes.Add((.Substring(.IndexOf("="c) + 1)))
       End If
    End With
 
    With inilines(i)
       If .ToUpper.StartsWith("VAL=") Then
          sec.Nodes.Add((.Substring(.IndexOf("="c) + 1)))
       End If
    End With 
 
Next i