The output above was not really helpful. Do you match records by name? In other words, for each month you have many records. How do you match each month?

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>>>Field  Field Name      Type                Width    Dec   Index   Collate Nulls    Next    Step
>>>    1  ID1             Numeric                 3                             No
>>>    2  ID              Numeric                 2                             No
>>>    3  NAM             Character              10                             No
>>>    4  Y2009           Numeric                15      3                      No
>>>    5  Y2010           Numeric                15      3                      No
>>>    6  PER1            Numeric                15      3                      No
>>>    7  TY2009          Numeric                15      3                      No
>>>    8  TY2010          Numeric                15      3                      No
>>>    9  TPER            Numeric                15      3                      No
>>>   10  FLG             Numeric                 2                             No
>>>** Total **                                  108
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>>Ok, and also some data (copy to 'temp.txt' delimited with tab)