What I would do is to create 'complete' rows of data.
The layout you have is fairly typical with headings and subheadings, which are not shown on subsequent lines until the subheading or heading changes.
This means that when you look at an item at the lowest level, you don't have its full description.
For example the last line in the first block is:
1000 1006 80335 80335 E000 E999 ALL
To be complete this should be:
DEP W/OTHER BKS OPER. BAL NIB N203599 FEDERAL FUNDS SOLD US$ 1000 1006 80335 80335 E000 E999 ALL
Once all of the lowest level items have their full description, sorting or comparing becomes easier.
To create all the unique sets of data, insert three columns before the start of the lowest item data, i.e., before Acct Min
In my worksheet these are columns D, E & F
In column D starting on the same row as the first highest level heading (CURRENT ASSETS) enter the following formula:
"Current Assets" is in cell A3
D2 is empty
Drag this formula down and each row will now have its highest level heading.
In Column E starting on the same row enter the formula
and column F
Drag each formula down
The rows for the lowest level items will now have all their higher levels shown on the same row
Now create single concatenated items:
Add a new column after the last column of items (RES TYPE) - (column M in my case)
Make it wide so that you can see whats going on!
Starting at the top enter the following formula in the new column (same row as you started the other formulas) - N3 in my case
drag this down
All non-blank lines are now complete descriptions of each item.
You can use the filter function to get the complete data descriptions (click on column N then menu item Data- Filter- AutoFilter)
Select the non-blank lines option (at the bottom of the drop-down list)
Copy and paste to a new worksheet - using 'paste special' - values
Repeat for each block of data
To make the master list - copy all these concatenated item descriptions in one column on a new worksheet
(leave the originals where they are)
Use Data- Filter- Advanced filter
Use the 'copy to another location' and 'unique records only'
Leave criteria range empty
Put the destination cell into the box (only the first cell is needed - but it has to be on the same worksheet)
and you should have your master list
Now you can compare your source, but concatenated, ltem lists to the master using Vlookup
I am sure this won't work exactly as I have said, but hopefully it gives you enough to get what you want.