Change your code to below and the output becomes:

0 out of 4 - c:/win32app/toolkit - regexp value :
1 out of 4 - c:/winnt - regexp value :
2 out of 4 - C:/WINNT/system32 - regexp value :
3 out of 4 - d:/perl - regexp value :
4 out of 4 - d:/brossad - regexp value :
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I single qouted your directories and replaced you '\\' with / to avoid the unicode error

my @bannedF = ('c:/win32app/toolkit',     
            'c:/winnt',
            'C:/WINNT/system32',            
            'd:/perl',
            'd:/brossad');

my $folder = 'c:/TEMP/sdfs';



for (0..$#bannedF)
   {
      return BANNED if ($folder eq $bannedF[$_]);   
        # if folder is directly equal to a banned folder
      if ($mode == INC_SUBDIRS) 
        # if a parent folder is banned then so are the subfolders unle
+ss otherwise stated
      {
         $folder =~ /^($bannedF[$_]).*/;
         print "$_ out of $#bannedF - $bannedF[$_] - regexp value : $1
+\n";
         return BANNED if ($1); 
            # example : $folder = c:\temp\one; $bannedF[$_] = c:\temp
      }
   }
[download]