# my @RecLine=split (/;/) ;
my @RecLine=split ('\t') ;
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my $Key=$NR ;
my $Cmp=$CHARGE ;
my $Key2=$INVOICE_TXT;

sub Read_File {
    my $FILE = shift ;
    open (my $fh, "<", $FILE) || die "$!" ;
    my %hRec ;
    while (<$fh>) {
        chomp;
        #my @RecLine=split (/;/) ;
        my @RecLine=split ('\t') ;
        $CmpKey=$RecLine[$Key] ;
        $CmpKey2=$RecLine[$Key2] ;
        $CmpValue=$RecLine[$Cmp] ;
        $hRec{$CmpKey,";",$CmpKey2}=$CmpValue;
    }
    return (%hRec) ;
}

my %hBase=Read_File($ARGV[0]) ;

my %hPost=Read_File($ARGV[1]) ;

my $FILE_DATE=`date "+%Y%M%d_%H%M_%S"` ;
chomp ($FILE_DATE) ;
my $OUT_FILE="/tmp/CMP_OUT_$FILE_DATE.txt" ;
open ( OFILE, "> $OUT_FILE" ) or die "FATAL ERROR! Unable to write fil
+e(!)\n" ;

## Debug ##
#chomp($key);
#foreach my $key (sort {$a<=>$b} keys %hBase) {  print "$key -> $hBase
+{$key}\n"; }
#foreach my $key (sort {$a<=>$b} keys %hPost) {  print "$key -> $hPost
+{$key}\n"; }

foreach my $key (sort {$a<=>$b} keys %hPost) {
   $count=$count+1 ;
   if ($hBase{$key} ne $hPost{$key}) {
      #my $out_counter = "\n##Comparing _$ARGV[0] vs. $ARGV[1]_ differ
+ences(!) in record: $count##\n" ;
      my ($recnos, $vINVOICE_TXT) = split (';', $key) ;
      chop ($recnos) ;
      $vINVOICE_TXT=~s!^.!!;
      my $vInv= "\"$vINVOICE_TXT\"" ;
      my $Rec=`egrep ^$recnos"\t"\$recnos.*$vInv $ARGV[0]` ;

      my $out_baseline = "\n$ARGV[0]:\n$HEADER\n$Rec" ;
      my $Rec=`egrep ^$recnos"\t"\$recnos.*$vInv $ARGV[1]` ;
      my $out_compare="\n$ARGV[1]:\n$HEADER\n$Rec" ;
      my $out_result="\n$ARGV[0] [$key -> $hBase{$key}] do not match(!
+) with $ARGV[1] [$key -> $hPost{$key}] in record: $count\n" ;
      print OFILE "$out_result $out_baseline $out_compare " ;
      print "$out_result $out_baseline $out_compare " ;
   }
}

close ( $FILE ) ;
close ( OFILE ) ;
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      my ($recnos, $vINVOICE_TXT) = split (';', $key) ;
      chop ($recnos) ;
      $vINVOICE_TXT=~s!^.!!;
      my $vInv= "\"$vINVOICE_TXT\"" ;
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Test data (input file):

1   1   11412   00353xxxxxxxxx  100 1017    00353xxxxxxxxx  Voice - Na
+t     Free Call       FREE::VOICE 01-DEC-11   20-NOV-11   600 0   0  
+ 0   0   0   0   0   0   0,[  ],[  ],[  ]|0,[  ],[  ],[  ]|0,[  ],[  
+],[  ]  Non-FU  0       National and International Voice Calls
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