How can we count and compare the records using icetool?

[bunny2]

HI ALL
I have requirement on ICETOOL which is as follows:
1. I will have two files i.e. (1.before updation file and 2. File with identifiers (22,12)).
2. From the file with identifiers I need to get the count of records with different identifiers.

Ex: Count of Records with the identifier 12: 5(B)
Count of Records with the identifier 22: 10(C)
3. Then I need to get the sum of them (B+C)

Ex: Total no of records are : 15 (B+C)

4. Then I need to get the total count of the before updation file(i.e A) .and this count should be compared with the sum of the B and C .
Here there are 2 cases (i.e.,A=(B+C))
1. If total no of records are equal:
Then the Report will look like ,

The title for the report DATE TIME
------------------------------------------------------

DESCRIPTION COUNT
-------------------- ----------------
The no of records with identifier 12 5
The no of records with identifier 22 10
------------------------------------------------------- -----------------
The total no of record are 15(B+C)
------------------------------------------------------- -----------------

2. If the total no of records are not equal :
Then we need to find the difference of the count of Before updation file (i.e A) and (B+C) and report that .
i.e.

The title for the report DATE TIME
------------------------------------------------------

DESCRIPTION COUNT
-------------------- ----------------
The no of records with identifier 12 5
The no of records with identifier 22 10
------------------------------------------------------- -----------------
The no of records that are missed in after updation are 2(say) ( A-(B+C))
------------------------------------------------------ -----------------