Totalling columns & inserting blank row afterwards
 

I am undertaking a reconciliation of shareholdings with data derived from 2
sources of approx 1000 records: Company & Clearstream.
There is normally a 1 to 1 match but there may be 2:1 or 1:2 matches.
There are 4 data columns: ISIN no; SEDOL no; Description; Shareholding.
The common field is the ISIN number which consists of 12 characters
beginning with 2 letters followed by a combination of 10 numbers or letters.
Prior to importing the data from either source I have added a 5th column
"Source" to differentiate between company & clearstream. I have also changed
the clearstream shareholding values from positive to negative.
The data is then sorted by source and ISIN and use <data<subtotals to sum
the shareholding on each change of ISIN.
All matches will show NIL subtotals and variations will have either a
positive or negative total value.

I would like to improve presentation by: inserting a blank row after each
subtotal and to move all unmatched items into a separate area below the
matches or onto a separate worksheet.

I have a macro set up to do everything apart from inserting the blank row &
identifying & moving the unmatched items

Does anyone have a simple solution to deal with these last 2 items, please?