code: def csv_row_to_transaction(index, row, source_encoding="latin1",
              date_format="%d-%m-%Y", thousand_sep=".", decimal_sep=","):
          xfer, posted, message, amount, total = row
          xfer = Parse.date(xfer)
          posted = Parse.date(posted)
          message = Parse.to_utf8(message, source_encoding)
          amount = Parse.money(amount)
          total = Parse.money(total)
          return Transaction(index, xfer, posted, message, amount, total)