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sub IS4_SQL_execute {
#accept the SQL, then a list containing the bind values
...
# I count on the calling sub finishing the statement
# and disconnecting
}

my $sql = 'SELECT count(*) FROM products WHERE nr = ?';
my ($dbh,$sth) = IS4_SQL_execute($sql,$nr);
...
}
$sth->finish;
$dbh->disconnect;