{
    my $n = 10;
    $ref1 = sub { print( $n++, "\n" ) };
    $ref2 = sub { print( $n++, "\n" ) };
}
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When the anonymous subroutine that is stored in $ref1 is created it increases the reference count for that instance of $n to 2.

When the anonymous subroutine that is stored in $ref2 is created it increases the reference count for that instance of $n to 3.

The two anonymous subroutines share the same $n in this case.