--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/src/ofxstatement/plugins/sample.py	Sat Nov 02 14:26:03 2013 +0200
@@ -0,0 +1,36 @@
+from ofxstatement.plugin import Plugin
+from ofxstatement.parser import StatementParser
+from ofxstatement.statement import StatementLine
+
+
+class SamplePlugin(Plugin):
+    """Sample plugin (for developers only)
+    """
+
+    def getParser(self, filename):
+        return SampleParser(filename)
+
+
+class SampleParser(StatementParser):
+    def __init__(self, filename):
+        self.filename = filename
+
+    def parse(self):
+        """Main entry point for parsers
+
+        super() implementation will call to split_records and parse_record to
+        process the file.
+        """
+        with open(self.filename, "r") as f:
+            self.input = f
+            return super(SampleParser, self).parse()
+
+    def split_records(self):
+        """Return iterable object consisting of a line per transaction
+        """
+        return []
+
+    def parse_record(self, line):
+        """Parse given transaction line and return StatementLine object
+        """
+        return StatementLine()