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Each line should specify a shared transaction as a comma-separated list:
transaction_id, date, description, currency, amount, payers, participants, tags, comments, you were a payer, you were a participant
An example entry would look like:
102342, 01/01/2007, Beer & Pizza, USD, 10.00, "John (10.00)", "John (5.00), Jack (5.00)", party, "", Y, Y