Example file
Record Type,Account USN,Payment Number,External Reference,Result,Reason,Transfer Timestamp
E,2142422670,21463914,ext ref1,Accepted,,2013-07-31T12:31:01.995+10:00
E,,21463922,ext ref2,Declined,Insufficient funds,
F,2Record Type,Account USN,Payment Number,External Reference,Result,Reason,Transfer Timestamp
E,2142422670,21463914,ext ref1,Accepted,,2013-07-31T12:31:01.995+10:00
E,,21463922,ext ref2,Declined,Insufficient funds,
F,2