awk 'FILENAME=="ROSEIN"{
                        if(length($2)==6){
                                  A[$1]=$2
                 }
  }
     FILENAME=="BKUPORAGLCC20091204"{
                         if(A[substr($0,9,6)]){
               B[substr($0,1,5),A[substr($0,9,6)]]+=substr($0,38)substr($0,21,17)
                  }
        }
     FILENAME=="rosetb.txt"{FS=",";date=$3;C[0$1,$2]=$5}
     FILENAME=="roset1.txt"{FS=",";D[0$1,$2]=$4;E[0$1,$2]=$5;F[0$1,$2]=$6;G[0$1,$2]=$7}
END{
    for (combined in B){
        if(combined != ""){
           split(combined,seperate,SUBSEP)
         if(B[seperate[1],seperate[2]] ~ /-/){
                                          {printf "%010s|%06s|%08s|%015.2f|%012d|%015.2f|%012d|%015.2f|%012d|\n",
                             seperate[1],seperate[2],date,B[seperate[1],seperate[2]],C[seperate[1],
        seperate[2]],D[seperate[1],seperate[2]],E[seperate[1],seperate[2]],
        F[seperate[1],seperate[2]],G[seperate[1],seperate[2]]}
                }
                else{
                             {printf "%010s|%06s|%08s|+%014.2f|%012d|%015.2f|%012d|%015.2f|%012d|\n",
                             seperate[1],seperate[2],date,B[seperate[1],seperate[2]],C[seperate[1],
        seperate[2]],D[seperate[1],seperate[2]],E[seperate[1],seperate[2]],
        F[seperate[1],seperate[2]],G[seperate[1],seperate[2]]}
                }
    }
 }
}' ROSEIN BKUPORAGLCC20091204 rosetb.txt roset1.txt