$ perl -MO=Deparse 901847.pl
use warnings;
use strict 'refs';
{
    my(%hash) = ('one', 1, 'two', 2);
    foreach $_ (my($key, $value) = each %hash) {
        print $key, "\n";
    }
}

##</code><code>##

use warnings;
use strict;

my %hash = ("one" => 1, "two" => 2, );
foreach ((my $key, my $value) = each %hash) {
    print "\$key=$key \$value=$value \$_=$_\n";
}

__END__

$key=one $value=1 $_=one
$key=one $value=1 $_=1