val n          =   3;
val k          =   5;

fun f(n)       =   let
                       local
                           val n      =   2 * k * n
                           val k      =   2 * k * n
                       in
                           fun g(n)   =   n + k
                       end
                   in
                       g(n + k)
                   end;

local
    val n      =   2 * k * n
    and k      =   2 * k * n
in
    fun g(n)   =   n + k

    fun h(n)   =   g(n + k)
end;