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process($data_ref, \@set_up, $template, $fd_out);

sub process
...
          # ...
     }
}

my $fd_out;
open($fd_out, $what_file);

while (<$fd_out>) { # ... }

my $fd_out = IO::File->new($what_file, 'r');

while (<$fd_out>) { # ... }