Change:

    push @all_data, { %{ $one_data }, %{ $sec_data } };
[download]

to:

    push @all_data, { %{ $one_data }, %{ $sec_data } } if $one_data->{
+ACC} eq $sec_data->{ACC};
[download]

Output:

$VAR1 = [
          {
            'ACC' => '1A1A',
            'DATE' => '12009-05-05',
            'EXT1' => '1b',
            'EXT2' => '12b',
            'EXT3' => '13b',
            'EXT4' => '14d',
            'NAME' => '1PAUL DY',
            'NUMBER' => '100001'
          },
          {
            'ACC' => '2A3B',
            'DATE' => '2011-01-05',
            'EXT1' => '2b',
            'EXT2' => '2b',
            'EXT3' => '2b',
            'EXT4' => '2d',
            'NAME' => '2PAUL DY',
            'NUMBER' => '200331'
          }
        ];
[download]