if(@{$list})
    {
        foreach $row (@{$list})
        {
           my $Found = 1;
           for(my $i = 0; $i < @vals; $i++)
           {
               if($vals[$i] && $row->[$i+1] &&
                String::Approx::amatch($row->[$i+1],
                                       $vals[$i]))
               {
                   print "Found: " . $row->[0] . "\n";
                   $Found = $row->[0];
               }
               else
               {
                   $Found = 0;
               }
           }
           if($Found) { return $Found; }
        }
    }

##</code><code>##

my $result = 1;
for my $i ( 0 .. $#vals ) 
{ 
    $result &&= foo( $vals[$i], $arr[$i] );
}
if ( $result ) { ..