inner join SQL

FILE1
=====       
       
ACCT brch TYC yrm flag QUANTITY positive negative
             
             
ABCPQ 1    21 201312 2       645        0 645
ABCPQ 1    25 201312 1        1920      1920 0
ABCPQ 1    26 201312 2          192      0 192
1234C 1     25 201312 1         144      144  270
 
 
FILE2
=====       
       
ACCT brch TYC yrm flag QUANTITY positive negative
             
             
ABCPQ 1    21 201312 2        645   0       645
ABCPQ 1    25 201312 1       1920  1920       0
ABCPQ 1    26 201312 2        192  0         192
1234C 1    25 201312 1        144  144         0
1234C 1    25 201312 1         144  0         270
 
SELECT * FROM                                                          
(SELECT ACCT,BRCH,TYC,YRM,FLAG FROM FILE2) T2                             
                              
         INNER JOIN(                                                   
SELECT 
ACCT, BRCH, TYC, YRM,FLAG,POSITIVE,NEGATIVE
FROM FILE1                                                       
) T1                                                                   
ON T2.ACCT = T1.ACCT
AND T2.BRCH = T1.BRCH
AND T2.TYC = T1.TYC
AND T2.YRM = T1.YRM
AND (T2.POSITIVE = T1.POSITIVE) OR (T2.NEGATIVE = T1.NEGATIVE)                           
 I am expecting to see my outfile from this SQL  have all 5 records from file2 ( they match with file1 on the conditions above), but  i am getting only 4records match.
Can someone tell me what need to be fixed in my SQL to get all 5 records. I am having troule with record for account 1234C.
For account 1234C I have two records and they both match to 1234C record in FILE1(if you see T2.positive = t1.POSITIVE AND T2.NEGATIVE = T1.NEGATIVE)FILE1
=====

ACCT brch TYC yrm flag QUANTITY positive negative


ABCPQ 1 21 201312 2 645 0 645
ABCPQ 1 25 201312 1 1920 1920 0
ABCPQ 1 26 201312 2 192 0 192
1234C 1 25 201312 1 144 144 270




FILE2
=====

ACCT brch TYC yrm flag QUANTITY positive negative


ABCPQ 1 21 201312 2 645 0 645
ABCPQ 1 25 201312 1 1920 1920 0
ABCPQ 1 26 201312 2 192 0 192
1234C 1 25 201312 1 144 144 0

1234C 1 25 201312 1 144 0 270



SELECT * FROM

(SELECT ACCT,BRCH,TYC,YRM,FLAG FROM FILE2) T2


INNER JOIN(

SELECT
ACCT, BRCH, TYC, YRM,FLAG,POSITIVE,NEGATIVE
FROM FILE1

) T1

ON T2.ACCT = T1.ACCT
AND T2.BRCH = T1.BRCH
AND T2.TYC = T1.TYC
AND T2.YRM = T1.YRM
AND (T2.POSITIVE = T1.POSITIVE) OR (T2.NEGATIVE = T1.NEGATIVE)

I am expecting to see my outfile from this SQL have all 5 records from file2 ( they match with file1 on the conditions above), but i am getting only 4records match.
Can someone tell me what need to be fixed in my SQL to get all 5 records. I am having troule with record for account 1234C.
For account 1234C I have two records and they both match to 1234C record in FILE1(if you see T2.positive = t1.POSITIVE AND T2.NEGATIVE = T1.NEGATIVE)