By default, a nested function may access non-dynamic local and static variables of any function which encloses it, but not ByRef parameters or variables which are created dynamically.
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Dynamic variable references inside a nested function can resolve to variables from the outer function only if the nested function (or one of its own nested functions) also contains a non-dynamic reference to the variable.
If the nested function's source code does not contain a non-dynamic reference to the outer function's variable, that variable
is not accessible to the nested function. All variables listed by the debugger should be accessible via dynamic referencing. For nested functions, adding a non-dynamic reference is akin to adding a variable declaration; in either case, the source code must be modified.
The debugger lists "imported" variables as a consequence of the implementation. What you see is actually not the outer function's local variable, but the inner function's alias, similar to a ByRef parameter.