package MyModule;

  use strict;
  use Exporter;
  use vars qw($VERSION @ISA @EXPORT @EXPORT_OK %EXPORT_TAGS);

  $VERSION     = 1.00;
  @ISA         = qw(Exporter);
  @EXPORT      = ();
  @EXPORT_OK   = qw(&func1 &func2);
  %EXPORT_TAGS = ( DEFAULT => [qw(&func1)],
                   Both    => [qw(&func1 &func2)]);

  sub func1  { return reverse @_  }
  sub func2  { return map{ uc }@_ }

  1;
