open( my $ips, '<', 'TEST_IPS.txt' ) or die "Can't open IPS: $!\n";

##</code><code>##

#!/usr/bin/env perl
use strict;
use warnings;
use Regexp::Common qw( net );

open ( my $ips_fh, '<', "TEST_IPS.txt" ) or die "can't open IPS: $!\n";
open ( my $rules_fh, '<', "test_rules.txt" ) or die "can't open rules: $!\n";

my %interesting_ips;

while( <$ips_fh> ) {
  chomp;
  $interesting_ips{ $_ } = 1;
}

close( $ips_fh );

while( my $fw_line = <$rules_fh> ) {
  chomp( $fw_line );

  my( @addresses ) = $fw_line =~ m{ ($RE{net}{IPv4}) }gx;

  for my $addr ( @addresses ) {
    next unless exists $interesting_ips{ $addr };

    print qq{$.:interesting '$addr': $fw_line\n};
  }
}

close( $rules_fh );

exit 0;

__END__
$ perl pm_foo.plx
1:interesting '10.198.0.0': 133 bba33132-6192-51e8-4d78-c1b7bfd47251 any V072-AklC-DB MOSSACSQLAdminGroup 10.198.0.0/16 10.210.0.0/16 MOSS_SQLAD_10-208-22-1/28 accept  always RDP TCP17338 TCP18230 PING all      change 125213      157309
2:interesting '10.198.1.0': 136 a5ea4ee8-6192-51e8-0252-2017208af83d any V071-AklC-Web ACHendersonRDPUsers 10.198.1.0/16 10.210.0.0/16 MOSS_InternalWeb_10-208-22-16/28 accept  always FTP all