How to extract SE61 Text?

Suppose we are getting below data in %PRVISIONING% field in SE61 Text.

This is Row1.Value is AB.

This is Row2.Value is BC.

Now we need to get the "BC" from 2nd row.

How we can use offset in SE61 to print as per above requirement ?

Ref. FM: GRAC_NOTIF_VAR_RULE_AR.