%{ { testa() } }

##</code><code>##

while( my( $key, $val ) = each( %{ { testa() } } ) {
    print "Key: $key\tValue: $val\n";
}

##</code><code>##

while( my( $key, $val ) = each( %{ testa() } ) {
    print "Key: $key\tValue: $val\n";
}
sub testa {
    my %s = (
        a => 10,
        b => 20,
        c => 30
    );
    return \%s;
}