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$VAR1 = {
          '10' => 'Test1,Test2,Test3,Test4,Test5,Test6',
          '20' => 'Test4'
        };

$VAR1 = {
          '10' => 'Test1,Test3,Test5,Test6'
        };

#!/usr/bin/perl
use warnings;
...


print Dumper(\%new_reports);